Assume that a company makes 30,000 units of Part A each year. At this level of production, the company's accounting system reports the following cost per unit $16 10 Direct materials Direct labor Variable manufacturing overhead Pixed manufacturing overhead Total cost per unit 4 8 $38 An outside supplier has offered to sell the company 30,000 parts per year for a price of $33 per part. The company believes that $155,400 of the fixed manufacturing overhead cost being allocated to this part will continue to be incurred even if the part is purchased from the outside supplier. What is the financial advantage (disadvantage) of buying the parts from the outside supplier? Multiple Choice $(79,200) $(5.400) ( ) $5,400 $79,200 Assume a merchandising company provides the following information from its master budget for the month of May Sales Cost of goods sold Selling and administrative expenses Accounts receivable, May 18t Accounts receivable, May 31st $117,000 $ 93,000 $ 27,000 $ 16,000 $ 22,000 It all of the company's sales are on account, what is the amount of cash collections from customers included in the cash budget for May? Multiple Choice $111,000 $101,000 $107.000 $117.000