Value Electronics uses a standard part in the manufacture of different types of radios. The total cost of producing 32,000 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? A. Operating income increases by $97,000.   B. Operating income decreases by $100,000.   C. Operating income decreases by $97,000.   D. Operating income increases by $100,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Value Electronics uses a standard part in the manufacture of different types of radios. The total cost of producing 32,000 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?

A.
Operating income increases by
$97,000.
 
B.
Operating income decreases by
$100,000.
 
C.
Operating income decreases by
$97,000.
 
D.
Operating income increases by
$100,000.
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