General Mattress (GM) Company makes mattresses. The regular price per mattress is \\( \\$ 800 \\). At current production volume, the unit cost (total cost per unit) is \\( \\$ 700 \\) per unit (including fixed cost \\( \\$ 100 \\) per unit and variable cost \\( \\$ 600 \\) per unit). A national hotel chain has offered to buy 1,000 mattresses from GM at a discounted price of \\( \\$ 650 \\). It is a one-time special order (i.e., a short-term decision), and GM has enough spare capacity to accommodate this order without cutting back on its regular sales. If GM accepts this special order, GM's profit will A. increase by \\( \\$ 150,000 \\) B. no change C. decrease by \\( \\$ 150,000 \\) D. increase by \\( \\$ 50,000 \\) E. decrease by \\( \\$ 50,000 \\) Dairy Days' breakeven volume \\( =80,000 \\) unit. At current sales of 100,000 units: What is Dairy Days' contribution margin ratio? A. 80,000 B. \20 C. \10 D. 20 E. 100,000 Beta Company makes component \\( X \\) in-house at a cost of \\( \\$ 32 \\) per unit, which consists of \\( \\$ 12 \\) fixed cost per unit, and variable cost \\( \\$ 20 \\) per unit. The company needs 1,000 units of \\( X \\) per month. An outside supplier has offered to sell component \\( X \\) to Beta at \\( \\$ 12 \\) per unit. How much will Beta's profit change in the short term if it decides to purchase \\( X \\) from the outside supplier? A. No change B. Decrease by \\( \\$ 20,000 \\) per month C. Decrease by \\( \\$ 8,000 \\) per month D. Increase by \\( \\$ 20,000 \\) per month E. Increase by \\( \\$ 8,000 \\) per month