Lusk Corporation produces and sells 14,600 units of Product X each month. The selling price of Product X is $28 per unit, and variable expenses are $22 per unit. A study has been made concerning whether Product X should be discontinued. The study shows that $74,000 of the $101,000 in monthly fixed expenses charged to Product X would not be avoidable even if the product was discontinued. If Product X is discontinued, the monthly financial advantage (disadvantage) for the company of eliminating this product should be: Multiple Choice 0 ($40,400) ($60,600) $40,400 $13,400 Hirons Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $59,750 per month plus $3,226 per flight plus $12 per passenger. The company expected its activity in November to be 84 flights and 256 passengers, but the actual activity was 87 flights and 258 passengers. The actual cost for plane operating costs in November was $332,600. The spending variance for plane operating costs in November would be closest to: Multiple Choice 0 $10,908 F $10,908 U $1,206 U $1,206 F The following data pertain to an investment proposal (Ignore income taxes.): Cost of the investment Annual cost savings Estimated salvage value Life of the project Discount rate $ 53,300 $ 16,000 $ 6,000 5 years 10% The net present value of the proposed investment is closest to: (Round your intermediate calculations and final answer to the nearest whole dollar amount.)