a. Assuming that total fixed costs and expenses would not be affected by discontinuing the engineering division, is the financial vice president's analysis correct? c. Assume that in addition to the cost avoidance in b., the capacity released by discontinuance of the engineering division can be used to provide 8,400 new services that would have a variable cost per service of $50 and would require additional fixed costs totaling $100,800. At what unit price must the new service be sold if Bingham is to increase its total net income by $168,000 ? Round answer to two decimal places. Prepare a differential analysis to support your answer. b. Assume that discontinuance of the engineering division will enable the company to avoid 40% of the fixed portion of cost of services and 25% of the fixed operating expenses allocated to the engineering division. Calculate the resulting effect on net income. Round all calculated answers to the nearest dolla