Hany company has recently started the manufacture of Olympic bicycles. The cost structure to manufacture 20,000 bicycles is as follows. Costs: Direct materials ($50 per bicycle) $1,000,000 Direct labor ($40 per bicycle) 800,000 Variable overhead ($6 per bicycle) 120,000 Allocated fixed overhead ($30 per bicycle) 600,000 Total $2,520,000 Hany Company is approached by Heiger Inc., which offers to make bicyclEs for $115 per unit or $2,300,000. Instructions (a) Using incremental analysis, determine whether Hany Co. should accept this offer if $405,000 of the fixed overhead cost can be reduced (avoided). (b) Using incremental analysis, determine whether Hany Co. should accept this offer if none of the fixed overhead can be reduced (avoided). However, if the bicycles are purchased from Heiger Inc., Hany Co. can use the released productive resources to generate additional income of $405,000. (c) Describe the qualitative factors that might affect the decision to purchase the bicycles from an outside supplier. (SHOW ALL YOUR CALCULATIONS)