1. The Cornfy Company manufactures slippers and selis them at \\( \\$ 13 \\) a pair. Variable manufacturing cost is \\( \\$ 5.50 \\) a pait, and alocatied fixed manulacturing cost is \\( \\$ 3.00 \\) a paic it has enough idle oporating income be It the special onder could be acoepted without affecting normal sales: (a) \\( \\$ 0 \\), (b) \\( \\$ 15,000 \\) increase, (c) \\( \\$ 27,500 \\) inctease, or (d) \\( \\$ 42,500 \\) increase? 5 how your calculations. 2. The Portand Company manulactures Part No, \\( 49 \\mathrm{~d} \\) tor use in its production line. The manufacturine cost per unit for 15,000 units of Part No. 496 is as follows: (Click to see the manutacturing cost per unit) Read part Zs mequiremens Begin by selecting the labels b calculate the effoct on operating income and then enter in the supporting calculaton. erating income be if the special order could be accepted without affecting normal sales: (a) \\( \\$ 0 \\), (b) \\( \\$ 15,000 \\) increase, (c) \\( \\$ 27,500 \\) increase, or (d) \\( \\$ 42,500 \\) in The Portland Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 15,000 units of Part No. 498 is as follow A (Click to see the my ad part 2 's requirem Data table The Comily Company ipacity available to ac serating income be if egin by selecting the units in special ord ffect on operating inc The Counter Company has offered to sell 15,000 units of Part No. 498 to Portland for \\( \\$ 45 \\) per unit. Portland will make the decision to buy the part from Counter if there is an overall savings of at least \\$15.000 for Portand. If Portland accepts Counter's offer, \\( \\$ 8 \\) per unit of the fixed overtead allocated would be eliminated. Furthermore, Portand has determined that the released facilities could be used to save relevant costs in the manufacture of Part No. 575. cated fixed manufacturing cos ceting costs as a result of the 500 increase, or (d) \\( \\$ 42,500 \\) in Requirement For Portand to achieve an overall savings of \\( \\$ 15,000 \\), the amount of relevant costs that would have to be saved by using the released facilites in the manufacture of Part No. 575 would be which of the following: (a) \\( \\$ 60,000 \\), (b) \\( \\$ 90,000 \\), (c) \\( \\$ 75,000 \\) or (d) \\( \\$ 135,000 \\) ? Show your calculations. What other factors might Portland consider before outsourcing to Counter