Halley Company produces 2,000 parts each year that are used in one of its products. At this level of activity, variable production cost is $7.50 per unit and fixed production cost is $6 per unit. The part can be purchased from an outside supplier at $10 per unit. If the part is purchased from the outside supplier, one-third of the fixed production costs applied in the production of the parts can be eliminated. How much would be the total effect on the company's operating income if the parts were purchased? Select one: O a. $6.000 decrease tao O b. $5,000 decrease O c. $1,000 decrease O d. $3,000 increase Assume the following production data for Pol Company: $12.00 4.50 Direct materials.............. Direct labor..... Variable manufacturing overhead............. Fixed manufacturing overhead............. Variable selling expenses..... Fixed selling expenses... Total cost per unit... tag 0.30 5.00 1.20 3.50 $26.50 The company received 1,000 units special order at a price of $20 per unit. The company has sufficient capacity to produce the order. If order is accepted, the company has to purchase a special equipment to produce the order at a total cost of $9,000. How much is the total cost of the special order? Select one: O a. $53,000 O b. $45,000 O c. $27,000 O d. $46,000