1- A company manufactures 3 models of a club. It allocates corporation fixed costs based on the number of clubs sold within each model. Last year the First model reported the following: Sales VC Direct FC Allocate FC NI (Loss) $200,000 170,000 40,000 26,000 (36,000) if the company eliminates the First model: a-The company's NI will decrease $30,000 b-The company's NI will increase $36,000 C-The company's NI will decrease $4,000 d-The company's NI will increase $10,000 2. The following data is available for an oil change lane for the current year: Technicians wages $180,000 Technicians fringe benefits 60,000 Parts manager's wages 40,000 Parts manager's fringe benefits 10,000 The desired profit margin is $20 per labor hour and 60% for parts and materials. The lane estimated that 5,000 labor hours will be worked during the year and total invoice cost of parts and materials will be $250,000. Using time and material pricing, fast lane's charge would be