Ferguson Company manufactures 4,300 parts per year, the parts are used in the assembly of one of the company's products. The unit product cost of these parts is: Variable manufacturing cost Fixed manufacturing cost $32.30 18.90 Unit product cost $ 51.20 The part can be purchased from an outside supplier at $40.30 per unit. If the part is purchased from the outside supplier, two-thirds of the fixed manufacturing costs can be eliminated. The annual impact on the company's net operating income as a result of buying the part from the outside supplier would be: $19,780 decrease. O $7,310 decrease. $19,780 increase O $7,310 increase Stewart Corporation manufactures solar powered calculators. The company can manufacture 1.210,000 calculators a year at a variable cost of $3,085,500 and a fixed cost of $1,875,500. Based on management's projections for next year, 961,000 calculators will be sold at the regular price of $20.50 each. A special order has been received for 241,000 calculators to be sold at a 75% discount off the regular price. Total fixed costs would be unaffected by this order. The company's net operating income will be increased as a result of the special order by: (Do not round your intermediate calculations.) O $620,575 O $614,550 $1,235,125 $247,025