Vasquez Construction Materials Company has a sales office that sells concrete culvert pipes to property developers. The sales office is a revenue center and prepares a monthly responsibility report. The following information is provided. Revenue Center Responsibility Report Actual Flexible Sales Product Sales Budget Flexible Volume Static Type Revenue Variance U/F Budget Variance U/F Budget 40 inch $31,500 $30,750 $40,000 36 inch long 40, 150 42,000 33,200 36 inch short 36,200 33,000 30,000 32 inch 19, 100 20,900 28,000 What is the sales volume variance for the 36 - inch long pipe? O A. $1,850 U O B. $9,250 U O C. $8,800 F O D. $750 FValue Electronics uses a standard part in the manufacture of different types of radios. The total cost of producing 24,000 parts is $90,000, which includes fixed costs of $30,000 and variable costs of $60,000. The company can buy this part from an external supplier for $5 per unit and avoid 10% of the fixed costs. If Value Electronics decides to outsource the production of the part, how will it impact its operating income? O A. Operating income increases by $60,000. O B. Operating income increases by $57,000. O C. Operating income decreases by $60,000. O D. Operating income decreases by $57,000