QUESTION 8 Billings Company has the following costs when producing 100,000 units: Variable costs $600,000 Fixed costs 900,000 An outside supplier has offered to make the item at $4.50 a unit. If the decision is made to purchase the item another company for $165,000. The net increase (decrease) in the net income of accepting the supplier's offer is $(15,000). $315,000. $285,000 $840,000 QUESTION 9 The cost to produce Part A was $20 per unit in 2019. During 2020, it has increased to $23 per unit. In 2020, Supplier Comp make-or-buy decision, incremental costs are $3 per unit. differential costs are $5 per unit