Woof Inc. has offered to sell $20,000$ dog toys to Bark Co$.$ for $$14$ per dog toy. If Bark Co$.$ accepts Woof Inc.$\text{'}$s offer, the facilities used to manufacture dog toys could be used to produce cat toys. Revenues from the sale of cat toys are estimated at $$42,000,$ with variable costs amounting to $50\%$ of sales. In addition, $$1$ per unit of the fixed overhead associated with the manufacture of dog toys could be eliminated.