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35. Vanikoro Corporation currently has two divisions which had the following operating results for last year: CORK RUBBER S600,000 $300,000 310,000 200,000 60,000 50,000 $ 80,000 (10,000) Variable costs.. Fixed costs for the division.... 110,000 NOI The president of Vanikoro is considering the elimination of the Rubber division. All of the fixed costs for the division could be eliminated if the division was dropped. If the Rubber Division was dropped at the beginning of last year, how much higher or lower would Vanikoro's total net operating income have been for the year? A. $10,000 higher B. $40,000 lower C. $50,000 higher D. $100,000 lower 36. The expected sales for Ashton Company are as follows: October November December Cash Sales $65,000 $70,000 $83,000 Sales on account $400,000 $525,000 $600,000 on account are collected over a three month period as follows: 20% collected in the month Sales of sale, 60% collected in the month following sale and 18% collected in the second month following sale. What amount of cash would be collected from receivables in December? A. $518,000 B. $590,000 C $1,525,000 D. $507,000