What are the total differential costs in part b?

Differential Analysis Reject or Accept Order January 21, 2014 Differential Effect Reject Order Alternative 1) on Income Accept Order Alternative 2 Alternative 2 Revenues $ 1.840,000 $ 1.840,000 Direct materials Direct labor Variable factory overhead Variable selling and admin. expenses Shipping costs Certification costs 60,000 60,000 88,000 55.000 130,000 142,000 $145,000 88,000 55.000 130,000 142,000 $145,000 Income (loss) should accept the special order from Euro Motors. Total Differential Costs Number of Units Minimum Price per Unit 20,000 Altemative calculation: Differential Income from Selling Price Offered- by Euro Motors Accepting Special Order Number of Units $145,000 20,000 $92 $84.75