+ Use the following to answer questions 23-24: Anderson Co. makes and uses 5,000 components each year in its manufacturing operations. An outside supplier has offered to supply the components to Anderson at $66 per unit. Anderson's production costs are as follows: Direct materials Direct labor $8 32 12 Fixed overhead (based on normal capacity) 34 Variable overhead If Anderson accepts the order, $8 of fixed overhead per unit will be eliminated. 23. If the offer is accepted, operating income will A) decrease by $70,000. B) increase by $60,000. C) increase by $100,000. D) decrease by $30,000. 24. What is the relevant cost to produce one unit? A) $52 B) $60 C) $86 D) $78