Swisser Vase Company manufactures and sells vases. Great Products Company has offered Swisser Vase $16 per vase for 5,000 vases. Swisser Vase's normal selling price is $28 per vase. The total manufacturing cost per vase is $18 and consists of variable costs of $14 per vase and fixed overhead costs of $4 per vase. (NOTE: Assume excess capacity and no effect on regular sales.) Should Swisser Vase accept or reject the special sales order? A. Accept, because operating income would increase $10,000. B. Accept, because operating income would increase $150,000. C. Reject, because operating income would decrease $10,000. O D. Reject, because operating income would decrease $70,000. Direct materials $4.00 Direct labour $8.00 Variable manufacturing overhead $6.00 Fixed manufacturing overhead $3.00 Total cost $21.00 All of the fixed manufacturing overhead costs would continue whether Part 92F is made internally or purchased from an outside supplier. Star Appliance has no alternative use for the manufacturing facilities. Assuming Star Appliance can purchase 8,000 units of the part from the Roger Parts Company for $18.00 each, and the facilities currently used to make the part could be rented out to another manufacturer for $10,000 a year, LILIJA O A. Buy the part and save $1.25 per unit. B. Buy the part and save $4.25 per unit. O C. Buy the part and save $7.75 per unit. OD. Make the part and save $4.75 per unit