Bramble Company manufactures a product with a unit variable cost of $41 and a unit sales price of $75. Fixed manufacturing costs were $79800 when 7980 units were produced and sold, equating to $10 per unit. The company has a one-time opportunity to sell an additional 1000 units at $54 each in an international market, which would not affect its present sales. The company has sufficient capacity to produce the additional units. How much is the relevant income effect of accepting the special order? $23940 $41000 $13000 $3000 Vaughn Company manufactures widgets. Ivanhoe Company has approached Vaughn with a proposal to sell the company widgets at a price of $60700 for 100,000 units. Vaughn is currently making these components in its own factory. The following costs are associated with this part of the process when 100,000 units are produced: Direct material $22800 Direct labour 22400 Manufacturing overhead 29000 Total $74200 The manufacturing overhead consists of $11300 of costs that will be eliminated if the components are no longer produced by Vaughn. From Vaughn's point of view, how much is the incremental cost or savings if the widgets are bought instead of made? $13500 incremental cost $13500 incremental savings $4200 incremental cost $4200 incremental savings