17. Fans Hats, Inc. has two product lines-batting helmets and football helmets. The income statement data for the most product recent year is as follows Total-L-BattingHelmetl 850,000 Football Helmets $500,00 Sales reverue Variable costs Contribution margin Fixed costs Operating income (loss) $410,00 $350,000 $60,000 ? (Assume that fixed costs What is the efet of dropping foothall helimetsline on the operating income of the company remain unchanged and that there would be no adverse efect on other sales) A) Operating income will increase by $40,000. B) Operating income will increase by $90,000 C) Operating income will decrease by $60,000. D) Operating income will decrease by $350,000. 18. Which of the following would not be a factor in the consideration of whether or not a special order is accepted or not? A) Variable costs B) Avoidable fixed costs C) Sales price of the special order D) Unavoidable fixed costs E) 19. Which of the following statements is truel A) Companies are price-takers when their products are unique. B) Companies are price-setters for a product when there is intense competition C) Companies are price-takers for a product when the pricing approach emphasizes cost-plus pricing. D) Companies are price-takers when they have little or no control over the prices of their products or services 20. A depreciable asset's original cost is relevant when considering whether to replace the asset A) True B) False