2. In shturtions where management mest decile between accepting or rejecting i apeciat ender where there is sufficieet idle eapecity to fill the orber, which one of the following is NOT relevant in making the decixice? A) incromental coste Bi. warnable costs i ibsorption costing unit prodoct costs D) None of the above 7. The cpportumity ouit of mathitg a crompinseit part ith a foctesy with vhe cuccis. eagacity is the: A. varisble manufucturing cost of the component. H. fixed manvfacturing cost of the component. total manufacturing cost of the component. net benefit foregone from the best alternative use of the capacity roquired 4. Kahn Company produces and sells 8,000 units of Product X each year. Each unit of Product X selis for $10 and has a contribution margin of 56 . It is estimated that if Product X is discontinued, $50,000 of the $60,000 in fixed costs charged to Product X could be eliminated. These data indicate that if Product X is discontinued, overall company net operating income should: A ncrease by $2,000 per year B) decresse by $2,000 per year C) increase by $38,000 per year D) decrease by $38,000 per year 5. The following information relates to next year's projected operating results of the Aluminum Division of Wroclaw Corporation: If Aluminum Division is dropped, $1,000,000 of the above fixed costs would be eliminated. What will be the effect on Wroclaw's profit next year if Aluminum Division is dropped instead of being kept? 1) $500,000 decrease B) $800,000 increase C) $1,000,000 increase D) $1,200,000 increase