24. Which of the following manufacturing operations is most likely to use a cost-per-order system in your accounting system? (a) Toys. (b) Cruise Ship Manufacturer. (c) Crude oil refinery. (d) Cell phones. 25. La Sombra, Inc. sells chairs for $ 90 each. The company receives a special order from a church that wants 1,000 chairs and offers to pay at the rate of $ 60 per chair. La Sombra, Inc. incurs $ 40 of variable cost per unit in the production of the chairs. Assuming that La Sombra has sufficient capacity to produce the additional units and this sale does not affect its regular sales, how would the company's operating income be affected if it accepts this order? (a) Decrease operating income by $ 20,000. (b) Increase operating income by $ 20,000. (c) Decrease operating income by $ 50,000. (d) Increase operating income by $ 50,000