the following results from the sale of 24,000 units of IT-54: Sales Variable manufacturing costs Fixed manufacturing costs Variable selling costs Fixed administrative costs $528,000 288,000 120,000 52,800 35,200 Company has offered to purchase 3,000 IT-54s at $16 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable beca use no variable selling costs will be incurred. The plant manager is opposed because the full cost" of production is $17. Which of the following corectly notes the change in income if the special order is accepted? A. $3,000 decrease. B. $3,000 increase. C. $12,000 decrease D. $12,000 increase. E. None of the answers is correct. 5. Deltones, a manufacturer of computer peripherals, has excess capacity. The company's Alabama plant has the following Variable manufacturing per-unit cost structure for item no. 89: $40 Fixed manufacturing Variable selling 15 Fixed selling Traceable fixed administrative Allocated administrative The traceable fixed administrative cost was incurred at the Alabama plant; in contrast, the allocated administrative cost represents a "fair share" of Deltones' c has been presented with a special order of 5,000 units of item no. 89 on which no selling cost will be incurred. The proper relevant cost in deciding whether to accept this special order would be: A. $40. B. $59. C. $61. D. $80. E. None of the answers is correct