Bramble Corp. has the following costs when producing 100000 units:

Variable costs	$600000
Fixed costs	900000

An outside supplier has offered to make the item at $4.50 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $159000. The net increase (decrease) in the net income of accepting the suppliers offer is

$(9000).

$291000.

$309000.

$864000.

Marigold Corp. spent $4800 to produce Product 89, which can be sold as is for $6000, or processed further incurring additional costs of $1800 and then be sold for $8400. Which amounts are relevant to the decision about Product 89?

$4800, $6000, and $1800

$4800, $6000, and $8400

$6000, $1800, and $8400

$4800, $6000, $1800 and $8400