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The ABC Company manufactures components for use in producing one of its finished products. When 12,000 units are produced, the full cost per unit is $35, separated as follows:  The XYZ Company has offered to sell 12,000 components to ABC for $37 each. If ABC accepts the offer, some of the facilities currently being used to manufacture the components can be rented as warehouse space for $40,000. However, $3 of the fixed overhead currently applied to each component would have to be covered by ABC’s other products. What is the differential cost to the ABC Company of purchasing the components from the XYZ Company?A. $8,000 B. $20,000 C. $24,000 D. $44,000 |