16. Sheridan Company spent $11600 to produce Product 89, which can be sold as is for $14500, or processed further incurring additional costs of $4350 and then be sold for $20300. Which amounts are relevant to the decision about Product 89?

a) $11600, $14500, and $4350

b) $14500, $4350, and $20300

c) $11600, $14500, $4350 and $20300

d) $11600, $14500, and $20300

20. A company has three product lines, one of which reflects the following results:

Sales	$202000
Variable expenses	113000
Contribution margin	89000
Fixed expenses	130000
Net loss	$ (41000)

If this product line is eliminated, 60% of the fixed expenses can be eliminated and the other 40% will be allocated to other product lines. If management decides to eliminate this product line, the companys net income will

a) decrease by $11000.

b) increase by $41000.

c) increase by $11000.

d) decrease by $89000.