Use the following information to answer question 22 Norgaard Corporation makes 8,000 units of part G25 each year. This part is used in one of the company's products The company's Accounting Department reports the following costs of prodacing the part at Per Unit Direct materials Direct labor Variable manufacturing overhead Supervisor's salary Depreciation of special equipment Allocated general overhead S 6.70 S 8.10 S 1.10 S 2.00 S 4.20 S 2.10 An outside supplier has offered to make and sell the part to the company for $21.20 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside suppliers offer were accepted, only $2,000 of these allocated general overhead costs would be avoided. In addition, the space used to produce part G25 would be used to make more of one of the company's other products, generating an additional segment margin of $16,000 per year for that product 22-The annual financial advantage (disadvantage) for the company as a result of buying part G25 from the outside supplier should be: A) (S8,400) B) $16,000 C) ($8,000) D) ($40,000) Use the following information to answer question 23 CoolAir Corporation manufactures portable window air conditioners. CoolAir has the capacity to manufacture and sel 80,000 air conditioners each year but is currently only manufacturing and selling 60,000. The following per unit numbers relate to annual operations at 60,000 units: Per Unit S 125 Selling price Manufacturing costs: Variable Fixed Selling and administrative costs: Variable Fixed S 25 S 40 $ 10 The City of Clearwater would like to purchase 3,000 air conditioners from CoolAir but only if they can get them for $75 ead Variable selling and administrative costs on this special order will drop down to $2 per unit. This special order will not affec the 60,000 regular sales and it will not affect the total fixed costs. 23. The annual financial advantage (disadvantage) for the company as a result of accepting this special order from the Clearwater should be: A) ($21,000) B) $24,000 C) $144,000 D) (S129,000)