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Sheffield Corp.produces three versions of baseball bats: wood, aluminum, and hard rubber. A condensed segmented income statement for a recent period follows: Aluminum $330000 Hard Rubber Total $65000 $1035000 270000 58000 718000 Wood Sales $640000 Variable 390000 expenses Contribution 250000 margin Fixed expenses 75000 Net income (loss) $175000 60000 7000 317000 35000 $ 25000 22000 $(15000) 132000 $185000 Assume none of the fixed expenses for the hard rubber line are avoidable. What will be total net income if the line is dropped? $200000 O $178000 O $270000 O $40000 Oriole Company has gathered the following information concerning one model of shoe: Variable manufacturing costs $60000 Variable selling and administrative $36000 costs Fixed manufacturing costs $150000 Fixed selling and administrative costs $120000 Investment $1200000 ROI 30% Planned production and sales 6000 pairs What is the total cost per pair of shoes? O $61 $97 O $87 O $35