In the Hoffman Products Company example, what are the approximate impacts of the following changes?

(a) On accounts receivable, "what if" the price of EXEC decreased by $4 per unit?

(b) On cash payments, "what if" the direct labor time per unit increased by 10 percent?

(c) On net income, "what if" sales commissions were eliminated and sales sala- ries were increased by $25,000?

(d) On short-term investments, "what if" the percentages of ending inventory to next month's needs are increased? What other major related changes would you expect in each case?