A company is considering dropping a product line. Data from the company's budget for the upcoming year for this product line appear below: $510,000 Sales Revenue: Variable costs: Fixed manufacturing costs: Fixed selling and administrative costs: $162,000 $212,000 $128.000 1 Further investigation has revealed that 61% of the fixed manufacturing costs and 16% of the fixed selling and administrative expenses are avoidable if the product were discontinued. What would be the total annual financial impact from eliminating this product? (Make sure to calculate the total impact, not the per-unit amount. Use a negative number to indicate a reduction in cash flows.) ABC Co. produces vacuums. An outside supplier has offered to make the 5,000 vacuum motors needed each year. The company provides the following per-unit cost information for vacuum motors, assuming a production level of 5,000: $33 $16 $7 Direct materials: Direct labor: Variable manufacturing overhead: Factory Supervisor Salary: Depreciation of Special Equipment: Allocated General Overhead: $35 2 $3 $16 Additional Information: ABC will keep the factory supervisor regardless of whether vacuum motor production is outsourced. If vacuum motor production is outsourced, the special equipment will be discarded and the allocated general overhead can be reduced by 60%. What is the maximum price per motor that this company should be willing to pay to purchase the vacuum motors from the outside supplier? (Round to the nearest dollar and cents.)