Nano Company manufactures a product with a unit variable cost of $50 and a unit sales price of $88. Fixed manufacturing costs were $240,000 when 10,000 units were produced and sold. The company has a one- time opportunity to sell an extra 2,000 units at $65 each in a foreign market which would not affect its present sales. However, the company will have to pay an export fee of $5 per unit. Fixed costs will not be affected if the order is accepted or not. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect net income as follows: Multiple Choice Income would increase by $140,000. Income would decrease by $20,000. Income would increase by $20,000. Income would increase by $140,000. O Income would decrease by $20,000. Income would increase by $20,000. w ( ) Income would increase by $40,000. Mountain Company's sales were budgeted for the first months of its fiscal year as follows: April $340,000 May $420,000 All sales are on credit and management estimates that 55% will be collected in the month of the sale, with the remaining 45% collected in the month following the sale Cash collections during May are estimated at Multiple Choice $384.000 $231,000 $187000 O $384,000 $231,000 $187,000 O $376,000