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17. The following are production and cost data for two products, A and B, produced in batches of 100 units. Product A Product B Contribution margin per batch $450 $340 Machine set-ups needed per batch 25 20 CM per set-up $18 $17 The company can only perform 12,000 set-ups each period yet there is unlimited demand for each product. What is the incremental profit from producing Product A instead of Product B for the year? A. $216,000 B. $204,000 C. $12,000 D. $54,000 18. Marshal Costumes owns two stores and management is considering eliminating the Mandarin store due to declining sales. Common fixed costs are allocated on the basis of sales. Contribution income statements are as follows: Arlington Mandarin Total Sales $300,000 $200,000 $500,000 Variable costs 160,000 130,000 290,000 Direct fixed costs 40,000 20,000 60,000 Allocated fixed costs 80,000 65,000 145,000 Net Income $ 20,000 $ (15,000) $ 5,000 Marshal's management feels that if they eliminate the Mandarin store, that sales in the Arlington store will increase by 10%. If the Mandarin store is closed, what is the incremental effect on profit for Marshal Costumes? A. Increase by $17,000 B. Decrease by $36,000 C. Increase by $22,000 D. Decrease by $20,000 46. Element Boards makes skateboard wheels. Budget information regarding the current period is given below: Revenue (200,000 wheels at $3.00) $600,000 Direct materials 120,000 Direct labor 220,000 Variable manufacturing overhead 50,000 Fixed manufacturing overhead 70,000 The USA Skate Team has approached Element with a special order for 6,000 wheels at a price of $2.75 per wheel. Variable costs will be the same as the current production and accepting the special order will not have any impact on the rest of the company's orders. However, Element is operating at capacity and will incur an additional $5,000 in fixed manufacturing overhead if the order is accepted. What is the incremental income (loss) associated with accepting the special order? A. ($2,300) B. $2,700 C. ($2,700) D. ($200)