15. HappyFruit Cell Phones makes consumer grade cellar devices. The Company is currently making their own chargers. The production cost information per charger is presented below.

Direct Materials	$4.9
Direct Labor	$5.97
Variable Overhead	$5.5
Fixed Overhead	$11.93

Another company has offered to sell HappyFruit the charger they supply with their devices $18 per charger.

None of the fixed overhead can be avoided. What is the cost/benefit of purchasing the charger from the outside supplier on a per unit basis. Enter a net cost as a negative number (ie. -1.50). Enter a net benefit as a positive number (ie. 1.50). Round your answer to two decimal places.

16. The Little Buddy Bench Press Company makes family friendly fitness equipment. They recently received an offer to sell 565 customized kiddo-planks to a Planet Mall Fitness for $28 per kiddo-plank. The company has capacity to fill the order. The average costs for kiddo-plank are:

Direct Materials	$4
Direct Labor	9
Variable Manufacturing Overhead	5
Variable Selling Expenses	3
Fixed Manufacturing Overhead	4
Total Cost per Plank	$25

The custom order will incur no variable selling expenses. However, due to a special logo needing to be embossed on each product, the direct materials expense will increase by $9 per plank. How much will the profit of the company increase or decrease if they decide to accept the offer? Enter a net decrease as a negative number (ie. -4000). Enter a net increase as a positive number (ie. 4000). Round your answer to the whole dollar.