At MM Productions, it costs $98 per unit ($40 variable and $58 fixed) to make a headphone that normally sells for $150. A foreign wholesaler offers to buy 1,000 units at $105 each. MM Productions will incur special shipping costs of $1 per unit. Assuming that MM Productions has excess operating capacity, indicate the net income (loss) MM Productions would realize by accepting the special order. Hint: Fixed costs are not avoidable whether the special order is accepted or rejected. Therefore, they will not affect the company's net income. . Do NOT enter a dollar sign. For example, if you are typing $10,000 as your answer, answer should be typed as 10,000 without any dollar sign. . For any negative amounts, enter them using either a negative sign preceding the number such as -50 or parentheses such as (50). . If the amount is zero, enter 0. Reject or Accept Net Income Reject Order Accept Order Increase (Decrease) Revenues $ $ Variable Manufacturing Costs Shipping Cost Net Income / (Loss)Bynum Industries incurs unit costs of $9 ($6 variable and $3 fixed) in making an assembly part for its finished product. A supplier offers to make 12,100 of the assembly part at $7 per unit. If the offer is accepted, Bynum will save all variable costs but no fixed costs. Prepare an analysis showing the total cost saving, if any, Bynum will realize by buying the part. Hint: Compare your current option with new option to determine if the decision will increase or decrease net income. . Do NOT enter a dollar sign. For example, if you are typing $10,000 as your answer, answer should be typed as 10,000 without any dollar sign. . For any negative amounts, enter them using either a negative sign preceding the number such as -50 or parentheses such as (50). . If the amount is zero, enter 0. Make or Buy Net Income Make Buy Increase (Decrease) Variable Manufacturing $ $ Costs Fixed Manufacturing Costs Purchase Price LA tA Total Annual Costs $