Swifty Company is a leading manufacturer of sunglasses. One of Swifty's products protects the eyes from ultraviolet rays. An upscale sporting goods store has contacted Swifty about purchasing 19,900 pairs of these sunglasses Swifty's unit manufacturing cost, based on a full capacity of 102.000 units, is as follows: Direct materials Direct labor Manufacturing overhead (60% fixed) 15 Total manufacturing costs $28 Swifty also incurs selling and administrative expenses of $75,250 plus $3 per pair for sales commissions. The company has plenty of excess manufacturing capacity to use in manufacturing the sunglasses. Swifty's normal price for these sunglasses is $42 per pair. The sporting goods store has offered to pay $38 per pair. Since the special order was initiated by the sporting goods store, no sales commission will be paid. What would be the effect on Swifty's income if the special order were accepted? Swifty's income will by $ Sheffield Rides makes bicycles. It has always purchased its bicycle tires from the Balyo Tires at $11 each but is currently considering making the tires in its own factory. The estimated costs per unit of making the tires are as follows: Direct materials Direct labor Variable manufacturing overhead SA $2 The company's foxed expenses would increase by $29,820 per year if managers decided to make the tire. (1) Calculate total relevant cost to make or buy if the company needs 5,460 tires a year. Make Total relevant cost (2) Ignoring qualitative factors, if the company needs 5,460 tires a year, should it continue to purchase them from Balyo or begin to produce them internally? The company to purchase the tires