RatzIafff company has a current production level of 20,000 unit per month Unit costs at this level are: Current monthly sales are I8,000 units Jim Company has contacted Ratzlaff Company about purchasing 1, 500 units at $2.00 each. Current sales would NOT be affected by the one-time-only special order, and variable marketing/distribution costs would NOT be incurred on the special order. What is Ratzlaff Company's change in operating profits if the special order is accepted? $400 increase in operating profits $400 decrease in operating profits S 1.800 increase in operating profits $1, 800 decrease in operating profits Piels Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10.000 units of this part are as follows: Of the fixed factory overhead costs. $60,000 is avoidable. Conners Company has offered to sell 10,000 units of the same part to Piels Corporation for $36 per unit. Assuming there is no other use for the facilities, Schmidt should make the part, as this would save $6 per unit buy the part, as this would save $6 per unit buy the part, as this would save the company $60,000 make the part, as this would save $2 per unit With a constraining resource, managers should choose the product with the lowest contribution margin per unit of the constraining resource highest sales price highest contribution margin per unit of the constraining resource highest gross profit