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:

If Anderson accepts the order, $$8$ of fixed overhead per unit will be eliminated.

What is the relevant cost to produce one unit?

A$)$ $$78$

B$)$ $$60$

C$)$ $$52$

D$)$ $$86$

If the offer is accepted, operating income will

A$)$ increase by $$60,000.$

B$)$ increase by $$100,000.$

C$)$ decrease by $$70,000.$

D$)$ decrease by $$30,000.$