Part T2 is used in one of Rod Corporation's products. The company's Accounting Department reports the following costs of producing the 12,000 units of the part that are needed every year. Direct Materials $4.57 Direct labor $1.32 Variable overhead $2.59 Supervisor's salary $3.80 Depreciation of special equipment $2.54 Allocated general overhead $1.85 An outside supplier has offered to make the part and sell it to the company for $14.68 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted, only $5313 of these allocated general overhead costs would be avoided. What would be the impact on total net income if Rod corporation accepted the supplier's offer? Round only your final answer to the nearest dollar. Do not round intermediate calcuations. Show a negative for a loss, positive for a gain. After reviewing financial reports of her company's daycare service, Grace determines it should be closed due to a loss. Revenues $120550 Variable costs $47157 Traceable (avoidable) fixed costs $70185 Allocated corporate overhead $45927 What would be the impact to net income of closing the daycare? State loss as negative, gain as positive. Round only your final answer to the nearest dollar