ily Mantractures a product with a unit variable cost of $100 and a unit sales price of SI176. Fixed manufacturing costs were S480,000 when 10,000 units were produced and sold. The company has a one-time opportunity to sell an additional 1,000 units at $140 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows A) Income would increase by $40,000 B) Income would increase by $8,000. C) Income would increase by $140.000. D) Income would decrease by $8,000. Use the following to answer questions 20-22: The following data is available for Wheels 'N Spokes Repair Shop for 2019: Repair technicians' wages $360,000 Fringe benefits Overhead Total The desired profit margin is $40 per labor hour. The material loading charge is 40% of invoice cost. It is estimated that 5,000 labor hours will be worked in 2019. 80,000 500,000 20. In January 2019, Wheels N Spokes repairs a bicycle that uses parts of $180. Its material loading charge on this repair would be A) $180. B) S5108 C) $108. D) $72. 21. Wheels N Spokes'labor charge per hour in 2019 would be A) $128 B) $100. C) S140 D) $112. 22. In March 2019, Wheels 'N Spokes repairs a bicycle that takes two hours to repair ar uses parts of S240. The bill for this repair would be A) $592. B) $520 C) $616. D) $560