1. Almond has received a special order for 6,000 units of its product at a special price of $90. The product normally sells for $120 and has the following manufacturing costs: Per unit $ Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit cost 36 24 18 12 90 $ Assume that Almond has sufficient capacity to fill the order. If Almond accepts the order, what effect will the order have on the company's short-term profit? A $72,000 increase B. $180,000 increase C. $252,000 decrease D. zero 2. Cotton Corp.currently makes 10,000 subcomponents a year in one of its factories. The unit costs to produce are: Per unit $ Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total unit cost 32.50 13.00 19.50 26.00 91.00 An outside supplier has offered to provide Cotton Corp with the 10,000 subcomponents at an $84.50 per unit price. Fixed overhead is not avoidable. If Cotton Corp. accepts the outside offer, what will be the effect on short-term profits? A. $260,000 increase B. $195,000 decrease C. no change D. $65,000 increase