Sheffield Corp. sells MP3 players for $60 each. Variable costs are $50 per unit, and fixed costs total $120000. How many MP3 players must Sheffield sell to earn net income of $280000? 40000. 5600. O 12000 4000. Crane Company manufactures widgets. Bowden Company has approached Crane with a proposal to sell the company widgets at a price of $6500 for 100000 units. Crane is currently making these components in its own factory. The following costs are associated with this part of the process when 100000 units are produced: $24800 23200 Direct material Direct labor Manufacturing overhead 32000 Total $80000 The manufacturing overhead consists of $12800 of costs that will be eliminated if the components are no longer produced by Crane. From Crane's point of view, how much is the incremental cost or savings if the widgets are bought instead of made? $14400 incremental savings $1600 incremental savings $14400 incremental cost O $4800 incremental cost Sheridan Company gathered the following data about the three products that it produces: Product Present Sales Value $13600 15600 12600 Estimated Additional Estimated Sales Processing Costs if Processed Further $8800 $23400 5800 20400 3800 18400 Which of the products should not be processed further? O Product A O Product C O Product B O Products A and C Bonita Industries has tour product lines: sour cream, ice cream, yogurt, and butter. The total cost of producing the milk base for the products is $37000, which has been allocated based on the gallons of milk base used by each product. Results for July follow: Ice Cream Yogurt Butter Total Sour Cream 2000 $8500 500 $17000 400 2000 4900 $8500 $17000 $51000 Units sold Revenue Variable departmental costs Fixed costs Net income (loss) 4200 5000 $(700) 9200 2000 $5800 3000 3400 3000 7000 $ 2500 $ 6600 19800 17000 $14200 How much are total joint costs of the products? $36800 $14200 $17000 $19800