3. Werth Company produces tie racks. The estimated fixed costs for the year are $288,000, and the estimated variable costs per unit are $14. Werth expects to produce and sell 60,000 units at a price of 20 per unit. By how much can sales revenue drop before Werth incurs a loss? $12,000 B $240,000 C. $72,000 D. $360,000 6. Hermantic, Inc. can produce 100 units of a component part with the following costs: Direct Materials $30,000 Vcs 75,000 Direct Labor 13,000 totut COST=92. Variable Overhead 32,000 Fixed Overhead 22,000 Fc = 22,000 If Hermantic, Inc. can purchase the component part externally for $88,000 and only $12,000 of the fixed costs can be avoided, what is the correct make or buy decision? A Make and save $1,000 88 o tlo.com B. Buy and save $1,000 C. Make and save $5,000 : 98806 D. Buy and save $13,000