Assume Yellow Manufacturing Inc. has the following original data for the period: Selling price per unit: Variable cost per unit: Total fixed costs: $55.00 $18.00 $55,500 From sales of 2,000 units Income from operations is currently $18,500. If management decides to increase the variable cost per unit to $20 and believes sales will increase to 2,300 units as a result of this, what is the impact on net income? $52,500 decrease $6,500 increase O $6,500 decrease $52,500 increase Erin Co. currently manufactures a part for one of its products. However, management is considering buying this part from an outside supplier instead. Management has put together the first two columns in the incremental analysis table below: Direct materials Direct labor Variable MOH Fixed MOH Purchase price Make $105,000 $130,000 $50,000 $70,000 $0 Buy $0 $0 $0 $30,000 $345,000 Based on this information, should Erin Co. make or buy the part? Buy the part Make the part Cannot be determined. Espresso Corp. is a manufacturer of coffee tables. The selling price per table is $250, the variable cost per table is $105 and the fixed cost per table is $25. What is the contribution margin per table? $250 $145 O $130 O $120 Assume the Personal Training Division of Health Inc. is operated as an investment center. Sales for the division were budgeted for the year at $415,000. Total variable costs were budgeted at $190,000. Total controllable fixed costs were budgeted at $85,000. Actual results were as follows: Sales: Variable costs: Fixed costs: $400,000 $180,000 $87,000 Calculate the variance for variable costs. $180,000 unfavorable O $180,000 favorable O $10,000 favorable O $10,000 unfavorable