Swifty Corporation, Inc. currently manufactures a wicket as its main product. Costs per unit are as follows: Direct materials and direct labor $24 Variable overhead 6 Fixed overhead Total $38 If the fixed overhead is an allocated common cost what is the relevant cost of the wicket? $32 $57 $30 $38 Current Attempt in Progress Sunland Company is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Purchase price Accumulated depreciation Annual operating costs Old Equipment New Equipment $245000 $386000 115000 -0- 305000 244000 If the old equipment is replaced now, it can be sold for $67000. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. Which of the following amounts is irrelevant to the replacement decision? O $386000 $130000 O $67000 $319000 Current Attempt in Progress Waterway Industries is considering the replacement of a piece of equipment with a newer model. The following data has been collected: Old Equipment $225000 New Equipment $375000 Purchase price Accumulated depreciation Annual operating costs 114000 -0- 300000 250000 If the old equipment is replaced now, it can be sold for $62000. Both the old equipment's remaining useful life and the new equipment's useful life is 5 years. The net advantage (disadvantage) of replacing the old equipment with the new equipment is O $(63000) O $62000 O $(75000) O $114000