1. A companys unit costs based on 100000 units are:

Variable costs	$75
Fixed costs	30

The normal unit sales price per unit is $165. A special order from a foreign company has been received for 5300 units at $135 a unit. In order to fulfill the order, 3000 units of regular sales would have to be foregone. The incremental profit (loss) from accepting the order would be

A. $(103500).

B. $(159000).

C. $48000.

D. $220500.

2. Bonita Industriess unit manufacturing cost is:

Variable Costs	$50
Fixed Costs	25

A special order for 2000 units has been received from a foreign company. The unit price requested is $57. The normal unit price is $83. If the order is accepted, unit variable costs will increase by $2 for additional freight costs. The company has available capacity. If the order is accepted, incremental profit (loss) will be

A. $(46000).

B. $10000.

C. $16000.

D. $(36000).