Fabri Corporation is considering eliminating a department that has an annual contribution margin of $27,000 and $73,000 in annual fixed costs. Of the fixed costs, $16,500 cannot be avoided. The annual financial advantage (disadvantage) for the company of eliminating this department would be: Multiple Choice 529,500 (229500) (444.000) 546.000 Sallerani Corporation has received a request for a special order of 5,700 units of product A90 for $27,60 each. Product A90's unit product cost is 2700 , determined as foliows: Assume that direct labor is a variable cost. The special order would have no effect on the companys total fixed manufacturing overhead costs. The customer would like modifications made to product A90 that would increase the variable costs by $3.00 per unit and that would require an investment of $29,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capocity for producing the special order. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice 5(42.680) 5(64,960) 53,420 $6.340