8(b). Montoya Enterprises produces a sword that sells for $200. Although the company's production capacity is 3,000 swords per year, only 2,500 swords are currently being produced and sold Humperdinck Corporation has offered to purchase 500 swords as a one-time special purchase at a price of S160 per sword. If the special order is accepted, Montoya Enterprises will have to incur additional fixed costs of $2,000 At Montoya's current level of production (2,500 swords), the Montoya Enterprises incurs the following costs Direct materials Direct labor Variable factory overhead Fixed factory overhead S 85,000 What will be the impact on Montoya's S200,000 S100,000 S 50,000 Enterprises' income if the special order is accepted? 9(a). Highlander Company 10,000 units of a part in its production process. The costs to make a part are uses DM DL per unit VOH per unit FOH per unit S10 S25 S15 S10 unit Highlander has received a quote of $70 from a potential supplier for this part. If Highlander buys the part, 70 percent of the fixed overhead would continue Indicate whether Highlander should make or buy the part and the dollar amount difference between make and buy