BE21-3 At Bargain Electronics, it costs $30 per unit ($20 variable and $10 fixed) to make Determine whether to accept an MP3 player that normally sells for $45. A foreign wholesaler offers to buy 3,000 units at a special order $25 each. Bargain Electronics will incur special shipping costs of $3 per unit. Assuming (Lo 2) that Bargain Electronics has excess operating capacity, indicate the net income (loss) Bargain Electronics would realize by accepting the special order. BE21-4 Manson Industries incurs unit costs of $8 ($5 variable and $3 fixed) in making an Determine whether to make assembly part for its finished product. A supplier offers to make 10,000 of the assembly or buy a part part at $6 per unit. If the offer is accepted, Manson will save all variable costs but no fixed (LO3) costs. Prepare an analysis showing the total cost saving, if any, Manson will realize by buying the part