Wilco Inc. manufactures part ACG used in production of its calculators. Costs per unit are presented below (at production of 10,000 units): Fixed MOH is 50% avoidable. Seminole Corp has offered to sell 10,000 units of ACG to Wilco for $58 per unit. If Wilco has no other use for its production capacity, should they accept or reject Seminole's offer and what will be the impact on Wilco's income by accepting the offer. Reject: income lower by $20,000 Accept; income higher by $20,000 Reject; income lower by $70,000 Accept; income higher by $30,000