wr v ,,,, ___.J.- King City Bikes (KCB) produces bicycles. Costs to manufacture and market the bicycles at last year's volume level of 1,800 bicycles per month are shown in the following table: Variable manufacturing per unit $250 Fixed manufacturing per month $232,200 Variable nonmanufacturing per unit $53 $259,200 An outside contractor makes an offer to assemble KCB's bicycles and ship them directly to KCB's customers as orders are received from its sales force. It will charge KCB $160 per bicycle. KCB would provide the materials for each bicycle, but the outside contractor would assemble, box, and ship them. If KCB accepts the offer, its variable manufacturing costs would be reduced by 45%, and its variable nonmanufacturing costs would be cut by 60%. In addition, it would be able to save $23,220 of xed manufacturing costs; xed nonmanufacturing costs would be unchanged. Fixed nonmanufacturing per month KCB expects to produce and sell 2,200 bicycles per month in the coming year. The bicycles sell for $580 each KCB'S marketing and productiw managers think that the idle resources could be used to produce and sell 80 racing bicycles, each with an estimated $550 contribution margin and no additional xed costs. REQUIRED [Note: Round unit cost computations to two decimal places.] What is the difference in KCB's monthly costs between accepting the proposal and rejecting the proposal? (Note: If the costs of accepting the proposal are less than the costs of rejecting it, enter the difference as a positive number; if the accept costs are more than the reject costs, enter the difference as a negative number.)