Qia Company is considering adding a new type of product, Product P, to its product lines. Below are revenue and variable-cost estimates prepared to help analyze this possible product introduction: 12,500 units $50 Annual Sales Selling price per unit Unit variable costs: Production Selling $20 $9 If Product P is introduced, the product line will include $110,000 in annual fixed cost, composed of $27,000 in newly incurred fixed costs in production; $33,000 in newly incurred fixed costs in sales, and $50,000 in allocated corporate-level costs (reducing allocation to other product lines by $50,000). Also, if Product P is introduced, it will likely boost sales of Qia Company's current products, increasing the total contribution margin from current products by $26,000. (Q): What is the change in the company's net operating income if the new product is introduced? (Key in a positive number if it is an increase, a negative number if it is a decrease.) (A): $ S Darth Corporation has 2 branches--Flatiron and Nolita. Additional data from the most recent month are below: Actual sales Break-even sales Traceable fixed costs Flatiron $450,000 $285,000 $171,000 Nolita $350,000 $230,000 $46,000 The company's net operating income for the month is $102,000. (Q.) Assuming a constant sales mix, what is Darth Corporation's companywide break-even sales? (Do not round the intermediate calculations. Round the final answer to the nearest dollars.) (A.) $ Tunya Company's total production capacity is 4,500 units per month. Currently, the company plans to make and sell 4,000 units per month for the next 12 months. The company's sales manager, Mr. C, received an offer from a new customer to purchase 100 units at $96 per unit for the next five months. He is reluctant to accept this offer, because the normal selling price is $105. Also, the company's absorption costing system shows that manufacturing costs are $80 per unit, and selling costs are $16 per unit. The sales manager is concerned that the low offer price will not help the company cover its high manufacturing fixed costs. (Q): Should the company accept the offer? (A): No, because the company will only break even on this offer. Yes, because operating income will most likely increase. Yes, because excess capacity will decrease. All of the other answers are incorrect. No, because the company's ROI will most likely decrease