If the Small Tools Division is dropped, all of its variable costs are avoidable, and $120,000 of its fixed costs are avoidable. The impact on Carns's income fro eliminating the Small Tools Division would be: Multiple Choice $34,000 decrease $15,000 decrease $400,000 decrease $15,000 increase Jaybird Company operates in a highly competitive market where the market price for its product is $130 per unit. Jaybird desires a 30% profit per unit. Jaybird expects to sell 5,000 units. Additional information is as follows: To achieve the target cost per unit, Jaybird must reduce total expenses by how much? Multiple Choice $54,500 $43,500 $63,000 $60,000