45. Wilco Inc. manufactures part ACG used in production of its calculators. Costs per unit are presented below (at production of 10,000 units): Direct Material Direct Labor Variable MOH Fixed MOH $20 $15 $16 $10 $61 Total Cost per Unit Fixed MOH is 50% avoidable. Seminole Corp has offered to sell 10,000 units of ACG to Wilco for $58 per unit. If Wilco has no other use for its production capacity, should they accept or reject Seminole's offer and what will be the impact on Wilco's income by accepting the offer. A. Reject; income lower by $20,000 B. Reject; income lower by $70,000 C. Accept; income higher by $30,000 D. Accept; income higher by $20,000 46. Seminole Corporation is a manufacturer of graduation caps and gowns subject to a 20% tax rate. Seminole's management is considering the purchase of a new piece of equipment for which they will pay $100,000 at the time of acquisition. Purchasing the new equipment will allow Seminole to sell existing equipment for $10,000 cash. The sale of the existing equipment will generate a $10,000 loss. What would Wilco's total after-tax cash flow be at the beginning of this project? A. $112,500 B. $110,000 C. $100,000 D. $107,500 ase the new equipment, Wilco will sell