Which of the following costs and revenues would be most relevant in deciding whether to sell product X at split-off or process it further to make product Y? Total cost of making X and the total revenue from sale of X and Y. O Total cost of making Y and the total revenue from sale of Y. O Additional cost of making Y, beyond the cost of making X, and additional revenue from the sale of Y. O Additional cost of making X, beyond the cost of making Y. and additional revenue from the sale of Y. A company produces and sells three products: A B Sales $200,000 $150,000 $125,000 Traceable variable costs 95,000 75,000 50,000 Traceable fixed costs 60,000 35,000 40,000 Allocated fixed costs 35,000 40,000 25,000 The company has lost its lease and must move to a smaller facility. As a result, total allocated fixed costs will be reduced by 40%. However, one product must be discontinued. Ignoring taxes, the expected net income after the appropriate product has been discontinued is O $10,000 O $15,000 O $20,000 $25,000 Dana Inc, manufactures electronic components for washing machines. One of its products is SC-96. The selling price and cost per unit data for SC-96 is as follows. Assume all non-unit level activity costs are insignificant Per Unit Data Selling price $150 Direct materials 20 Direct labor 15 Variable manufacturing overhead 12 Fixed manufacturing overhead 40 Variable selling and distribution 3 3 Total costs 90 Operating margin $ 60 Dana is bidding on a special, one-time order for 1.000 units of SC-96. Assuming Dana has excess capacity and the special order proceeds through normal distribution channels, the minimum unit price for this order is O $90 $60 O $50 O $47