please answer both photos

QUESTION 42 A firm is trying to decide whether to continue making a component or buying it from an outside supplier. Which of the following is NOT relevant for this decision? O A. The outside supplier's ability to deliver the component on a timely basis OB. The alternative uses of the facilities currently being used to make the component OC The quality of the component purchased from the outside supplier OD The unavoidable fixed manufacturing costs associated with making the corriponent QUESTION 43 Hamsburg, Inc currently makes a component for its main The cost to make the component includes $22 of variable costs each and $6,000 of fixed costs por month. The firm cannot reduce any fixed costs by outsourcing and there is no alternative use for the facilities being used to make component. If it would cost $38 per unit to buy the component, and Harrisbug noods 100 of them per month, what is the effect of outsourcing on the firm's operating income? O A Increase by $3,800 OB. Decrease by $2,200 OC. No change OD.Decrease by $1,600 QUESTION 9 The total flexible budget variance is the difference between: O A. The expected results in the flexible budget for the units expected to be sold and the static budget OB. The actual results and the expected results in the flexible budget for the actual units sold OC. The flexible budget and actual amounts due to differences in volumes OD. The flexible budget and static budget due to differences in fixed costs