Brilliant, Inc. reported the following results from the sale of 25,000 units of IT-54: 8 04:45:03 Sales Variable manufacturing costs Fixed manufacturing costs Variable selling costs Fixed administrative costs $530,000 275,000 125,000 53,500 36,200 Print Extra Company has offered to purchase 3,100 IT-54s at $15 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the "full cost" of production is $16. Which of the following correctly notes the change in income if the special order is accepted? Multiple Choice 0 $3,100 decrease. 0 $3,100 increase 0 $12,400 decrease. 0 $12,400 increase. 0 None of the answers is correct. Canyon Trails is studying whether to outsource its Human Resources (H/R) activities. Salaried professionals who earn $390,000 would be terminated; in contrast, administrative assistants who earn $148,000 would be transferred elsewhere in the organization. Miscellaneous departmental overhead (e.g., supplies, copy charges, overnight delivery) is expected to decrease by $35,000, and $26,000 of corporate overhead, previously allocated to Human Resources, would be picked up by other departments. If Canyon Trails can secure needed H/R services locally for $410,000, how much would the company benefit by outsourcing? 8 04:44:29 Print Multiple Choice O $15,000. 0 $44,000. 0 $163,000. 0 $192,000. 0 Nothing, as it would be cheaper to keep the department open