Answer:
b. $28,000 and $12,000 respectively
Explanation:
The computation of the marginal cost and the marginal benefits for Plan D is shown below:
Marginal cost = Total cost for Plan D per year - Total cost for Plan C per year
= $72,000 - $44,000
= $28,000
Marginal benefit = Total benefit for Plan D per year - Total benefit for Plan C per year
= $64,000 - $52,000
= $12,000