help urgent please

QUESTION 39 Bismarck, Inc. sells its product for 57 each. A customer has offered to pay Bismarck 54 per unit for a one-time special order of 3.500 units. The total manufacturing cost per unit is $1 each (50.85 variable costs per unit and $0.15 allocated fixed costs per unit). Bismarck has excess capacity, so the special order would not affect regular sales. What is the change in operating income if Bismarck accepts the special order? O A. Decrease of $11,025 OB. Increase of $10,500 C. Increase of $11,025 OD. Decrease of $10,500 QUESTION 38 Raleigh, Inc. makes a unique product and uses cost-plus pricing. The firm has $9,000,000 of average assets, and wants an 8% return on assets. Additional data: Units made and sold 1,000 units Variable costs $1,000/unit Fixed costs $4,000,000 Using cost-plus pricing, what should the sales price per unit be? OA. 55,720 OB. $1,000 OC. $1,080 OD. 59,000