In constraint resources, a company should always promote the product that has, Select one: O a. The highest contribution margin per unit. O b. The highest contribution margin per constraint resources, O c. The lowest manufacturing cost per constraint resources, O d. The highest selling price. Tao $27 4 Variable manufacturing cost..... Traceable fixed manufacturing overhead Allocated fixed manufacturing overhead Total cost. tad 5 $36 The traceable fixed manufacturing overhead costs consists of 75% depreciation of special equipment and 25% supervisor salaries. The special equipment has no resale value. The supervisory salaries could be avoided if production of the part were discontinued. An outside supplier has offered to sell the 5,000 parts to Peter Company at $30 each. How much would be the increase or decrease in profit, if this offer is accepted? Select one: O a. Decrease by $30,000 O b. Increase by $30,000 O c. Decrease in profit by $10,000 Od. Increase in profit by $10,000