32 The Architect Firm of Mike is examining its client base to determine how profitable its regular clients are. Its analysis indicates that Charlie Inc. paid $132.000 in fees last year, but cost the firm $143.000 (5109,600 in billable labor, supplies, and copying, and $33.400 in allocated common fixed costs) Mike dropped Charlie, Inc. as a client, and all fixed costs are unavoidable, how would profit be affected? 8 00:57:22 Multiple Choice Decrease $22.400 $0 Decrease $132.000 Increase $11,000 29 After selling 4,300 units Abbott prepared a flexible budget that included $22.962 for direct materials, $36.120 for direct labor. $19,350 for variable overhead, and $46,440 for fixed overhead. Abbott originally planned its master budget based on sales of 4,000 units. What would total costs have been on the master budget? Multiple Choice O $116, 160 $119.400 $111.070 O $124.872