$42,500 increase? Show your calculations. 2. The Portland Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 20,000 units of Part No. 498 is as follows: $42,500 increase? Show your calculations. Begin by selecting the labels to calculate the effect on operating income and then enter in the supporting calculations. What would the effect on operating income be if the special order could be accepted without affecting normal sales? A. $0 B. $42,500 increase C. $32,500 increase D. $10,000 increase 2. The Portland Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 20,000 units of Part No. 498 is as follows: (Click to see the manufacturing cost per unit.) your calculations. What other factors might Portland consider before outsourcing to Counter? Begin by selecting the labels to calculate the relevant costs that would have to be saved and then enter in the supporting calculations. Minimum savings required Necessary relevant costs to be saved Data table The Counter Company has offered to sell 20,000 units of Part No. 498 to Portland for $58 per unit. Portland will make the decision to buy the part from Counter if there is an overall savings of at least $20,000 for Portland. If Portland accepts Counter's offer, $5 per unit of the fixed overhead allocated would be eliminated. Furthermore, Portland has determined that the released facilities could be used to save relevant costs in the manufacture of Part No. 575