Bramble Corp, produces 5000 units of part A12E. The following costs were incurred for that level of production: 60000 165000 Direct materials Direct labor Variable overhead Fixed overhead 80000 175000 If Bramble buys the part from an outside supplier, $50000 of the fixed overhead is avoidable. If the outside supplier offers a unit price of $77. net income will increase (decrease) by $(30000). $160000 $85000 $(80000) Sheffield Corp. manufactures a product with a unit variable cost of $100 and a unit sales price of $186. Fixed manufacturing costs were $480000 when 10000 units were produced and sold. The company has a one-time opportunity to sell an additional 1000 units at $140 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units acceptance of the special order would affect net income as follows: Income would increase by $40000. Income would increase by $140000. Income would increase by $8000 Income would decrease by $8000. Crane Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment $245000 New Equipment $400000 Purchase price Accumulated depreciation Annual operating costs 98000 -0- 322000 253000 If the old equipment is replaced now, it can be sold for $66100. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? $147000 $400000 $333900 $66100