Every year Ayayai Industries manufactures 5,000 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Crane, Inc., has offered to sell 5,000 units of part 231 to Ayayai for $32 per unit. If Ayayai accepts Crane's offer, its freed-up facilities could be used to earn $10,000 in contribution margin by manufacturing part 240 . In addition, Ayayai would eliminate 40% of the fixed overhead applied to part 231 (a) Calculate total relevant cost to make and net cost to buy. Total relevant cost to make $ Net relevant cost to buy $ Sheridan Trivia Co. manufactures and sells two trivia products, the Square Trivia Game and the Round Trivia Game. Last quarter's operating profits, by product, and for the company as a whole, were as follows: Forty percent of the Round Game's fixed costs could have been avoided if the game had not been produced or sold. If the Round Game had been discontinued before the last quarter, what would operating income have been for the company as a whole? Operating income without round $