Weisbrough United Currently Sells 410 Units a Month at a Price

Weisbrough United currently sells 410 units a month at a price of $249 a unit. The variable cost per unit is $132 and the carrying cost per unit is $3.30. The monthly interest rate is 1.2 percent. The firm believes it can increase its sales to 475 units a month if it switches from its cash only to a net 30 credit policy. What is the present value of the switch using the one-shot approach?

A) $455,590
B) $523,080
C) $498,470
D) $502,233
E) $464,902