2.8. A company has required sales of $1,700,000 to meets its target net income. It has fixed costs of $300,000 and the contribution margin is 30%. The company's target net income is: A. $90,000 B.$210,000 C.$420,000 D.$510,000 2.9. It costs a company $14 of variable costs and $6 of fixed costs to produce product A that sells for $30. A foreign buyer offers to purchase 3,000 units at $18 each. If the special offer is accepted and produced when capacity is fully utilized, net income will: A. Increase $6,000. B. Decrease $36,000 D. Decrease $6,000 D. Decrease $42,000 2.10. If the contribution margin per unit is $15 and it takes 3.0 machine hours to produce the unit, the contribution margin per unit (hour) of limited resource is: A. $25 B.$5 C.$45 D. No correct answer is given 2.11. Variable costs are costs that A. Vary in total directly and proportionately B. Remain the same per unit at every activity with changes in the activity level level. C. Neither of the above D. Both A) and B) above