The following information is useful for question 10 to 12: The Acme Company uses 2000 units of Product X per year. The full manufacturing cost per unit of Product X at this volume is: Sales price per unit 16.00 Direct costs per unit 6.00 Variable overhead per unit 3.00 Fixed overhead per unit 4.00 Income per unit 3.00 Standard cost per unit 13.00 An outside supplier has offered to supply Acme with Product X at a cost of $12 per unit. If Acme accepts this offer, it can eliminate 50% of fixed costs associated with Product X. And Acme could devote the space currently used to manufacture Product X to manufacturing Product Y, which would yield a net cash in-flow of $3,000