FilmBuff Company manufactures VCRs. The following cost information for the manufacture of one VCR is the following: Direct Materials: $50 Direct Labor: $70 Variable Manufacturing Overhead: $70 Fixed Manufacturing Overhead: $20* Total cost per unit: $210 . *The $20 fixed overhead amount reflects the amount of indirect costs allocated to each unit. However, as indicated, the total of these indirect costs is fixed. FilmBuff has received a special order for 1,000 VCRs at a price of $171 per unit. By how much will overall company net income change if the order is accepted? Company net income will INCREASE by $31,000 O Company net income will INCREASE by $51,000 O Company net income will DECREASE by $19,000 O Company net income will DECREASE by $39.000 Austin Company is considering closing one of its product lines. Current data on the product line is as follows: Sales revenue: $37,000 Variable costs: $25,900 Direct avoidable fixed costs: $7,400 Indirect allocated fixed costs: $4,933 Net Income (Loss) on the product line: ($1.233) The direct avoidable fixed costs will be eliminated if the product line is closed. The indirect allocated fixed costs will remain the same whether the product line is continued or closed. In addition, if Austin closes the product line, Austin can sublease its production facility to another company and earn sublease revenue of $1,850 per year. Assume that Austin decides to discontinue this product line. By how much will overall company net income change? Company net income will INCREASE by $1,850 Company net income will INCREASE by $11,100 O Company net income will DECREASE by $1,850 O Company net income will DECREASE by $11,100