6 Daffy Duct, Inc., has the capacity to produce 12,000 cases of duct tape per year but only produces and sells 10,000 cases at $50 per case. The direct materials equals $130,000, direct labor equals $110,000, and overhead equals $100,000. Sixty percent of the manufacturing overhead is variable. The forty percent of fixed overhead is allocated equally to all products. Dewey, Cheatur & Howe has offered to purchase 1,000 cases but at a reduced price of $40 per case. What is the additional operating income (loss) of accepting this offer? ENTER NEGATIVE NUMBERS WITH A "" SIGN. DO NOT USE PARENTHESES. EXAMPLE: -1,000 QUESTION 7 Big Seats has the capacity to produce 100,000 sofas per year but only produces 80,000 sofas per year. The sale price is $1,000 each. Direct materials equals $200 per sofa, direct labor equals $200 per sofa, and allocated overhead equals $100,000 per year Buy & Large offers to buy an additional 1,000 sofas but is only willing to pay $800 per sofa. What is the additional operating income (loss) of accepting the offer? ENTER NEGATIVE NUMBERS WITH A"-" SIGN. DO NOT USE PARENTHESES. EXAMPLE: 10,000