The of a small manufacturer has patented a new device for washing ducks. before trying to market the device and added to its current product line it wants to be sure, different from the reasonable of our trends sucess. The variable cost have been estimated at $ 7.00 per unit produced and sold. The Fixed Cost are approximately $ 56,000 per year. The predicted sales for the first year are of 10,000 units if the price is reduced to $ 15.00. With this strategy of prices. What would be the total contribution of the product to the utilities in the first year?

a) $24,000

b) -$24.10

c) $24,100

d) $24.10

e) $-24,100