Sage Company is operating at 90% of capacity and is currently purchasing a part used in its manufacturing operations for $14.00 per unit. The unit cost for the business to make the part is $20.00, including fixed costs; and $12.00, not including fixed costs. If 38,966 units of the part are normally purchased during the year but could be manufactured using unused capacity, the amount of differential cost increase or decrease from making the part rather than purchasing it would be a a. 577,932 cost increase b. $77,932 cost decrease c. $233,796 cost increase d. $545,524 cost decrease Woodpecker Co, has $304,000 in accounts receivable on January 1 . Budgeted sales for January are $810,000. Woodpecker Co. expects to sell 20% of Its merchandise for cash. Of the remaining 80% of sales on account, 75% are expected to be collected in the month of sale and the remainder the following month. The January cash collections from sales are a. $952,000 b. $571,200 c. $761,600 d. $1,256,000