3. One of the Segments of Diamond Co has the following data for the year sales of $200,000, variable cost of $140,000 and fixed cost of $100,000. What is the effect on the total net income if this is estimated? a. Increase of 40,000 b. Decrease of 200,000 c. Decrease of 60,000 d. Decrease of 40,000 4. One of the Segments of Diamond Co has the following data for the year sales of $200,000, variable cost of $140,000 and fixed cost of $100,000. What is the effect on the total net income if this is eliminated and 50% of the fixed cost will be eliminated while the rest are absorbed by the remaining segments? a. Increase of 40,000 b. Decrease of 10,000 c. Decrease of 60,000 d. Decrease of 110,000 5. For mary years, the company has produced a small electrical part that & uses in the production of fix standard line of diesel tractors. The company's unit cost for the part based on production level of 6,000 parts per year are as follow Al outside supplier offered to supply the electrical parts for only P80 per part. If the offer is accepted the effect on the net income is a. Increase of 57,000 b. Decrease of 57,000 c. Decrease of 75,000 d. Answers not given