28. A company produces two kinds of can openers: one with longer handles and one with shorter handles. The longer opener uses better materials and has a better design for hand support. During the past year, 200,000 shorter openers and 50,000 longer openers were produced and sold. Fixed costs amount to $500,000. If the shorter openers were dropped from production, $180,000 of the fixed costs would be avoided. If the longer openers were dropped, $90,000 of the fixed costs would be avoided. Shorter Longer Variable expenses/unit $40 $86 Sales price/unit $44 $90 The contribution margin of the shorter and longer can openers, respectively is a. $200,000/$800,000 c. $8000,000/$4,300,000 b. $620,000/110,000 d. $800,000/$200,000 29. If the company stops producing the longer opener, what will be the effect on the company's income? a. Decrease by $200,000 c. Decrease by $800,000 b. Decrease by $110,000 d. Decrease by $620,000 30. If the company stops producing the shorter opener, what effect on company income? a. Decrease by $200,000 c. Decrease by $800,000 b. Decrease by $110,000 d. Decrease by $620,000