please answer

36. Smith Co. received an offer to buy 1,400 ppits of its product for 3130 pet unit Smith Co. normally produces 12.000 units but only plans to prisluce and sell 8.CUD units in the coming year. The normal sales price is $12 per unit. Unit cost info is: Direct materials 42.00 Direct labor Variable overhead $3.10 Fived overhead $1.00 If Smith Co. accepts the order, no lived manufacturing activities will be affected. Should Smith Co. socept the order? Yes, because income will increase by No, because income will decrease by $5.320 52.280 Yes, because income will increase by $5.320 No, because income will decrease by $2.280 27. Refer to question 26. Smith Co.'s warehouse distribution center is operating at full capacity and would have to add capacity costing $1,000 for every 5,000 units to be packed and shipped. Should Smith Co. accept the special order? Yes, because income would increase by C. No. because income would decrease by $6,320 $3,280 b. No, because income would decrease by d. Yes, because income would increase by $6,320 $1,280 28. A company produces two kinds of can openers: one with longer handles and one with shorter handles. The longer opener uses better materials and has a better design for hand support. During the past year, 200,000 shorter openers and 50,000 longer openers were produced and sold. Fixed costs amount to $1,000,000. If the shorter openers were dropped from production, $360,000 of the fixed costs would be avoided. If the longer openers were dropped, $180,000 of the fixed costs would be avoided. Shorter Longer Variable expenses/unit $80 $172 Sales price/unit $88 $180 The contribution margin of the shorter and longer can openers, respectively is a. $400.000/$1,600,000 c. $1,600,000/$8,600,000 b. $1,240,000/220,000 d. $1,600,000/$400,000 29. If the company stops producing the longer opener, what will be the effect on the company's income? a. Decrease by $400,000 b. Decrease by $220,000 C. Decrease by $1,600,000 d. Decrease by $1,240,000