Multiple Choice Question

Wilson Co$.$ has three segments $--$ Tennis, Golf, and Fishing. The Tennis segment is currently producing $2,000$ units annually that sell for $$200$ each and cost $$110$ per unit to produce. Product design costs are $$100,000$ each year and the segment is allocated $$200,000$ of annual facility$-$level costs. Calculate the differential revenue if Wilson Co$.$ eliminates the Tennis segment.

Multiple choice question.

$$400,000$

$$180,000$

$$200,000$

$$100,000$