Expected future data that differs among alternative courses of action are referred to as A. relevant information. B. predictable information. C. irrelevant information. D. historical information. Greenpark Skateboards uses a standard part in the manufacture of several of its skateboards. The cost of producing 40,000 parts is $139,000, which includes fixed costs of $71,000 and variable costs of $68,000. The company can buy the part from an outside supplier for $3.50 per unit, and avoid 30% of the fixed costs. If the company makes the part, how much will its operating income be? A. $92,300 less than if the company bought the part B. $50,700 greater than if the company bought the part C. $50,700 less than if the company bought the part D. $92,300 greater than if the company bought the part Broad Baskets has in its inventory 2,500 damaged baskets that cost $23,000. The baskets can be sold in their present condition for $14,000, or repaired at a cost of $17,000 then sold for $37,000. What is the opportunity cost of selling the baskets in their present condition? A. $20,000 B. $37,000 C. $54,000 D. $31,000 Blue Technologies manufactures and sells tablets. Great Products Company has offered Blue Technologies $21 per tablet for 10,000 tablets. Blue Technologies' normal selling price is $32 per tablet. The total manufacturing cost per tablet is $16 and consists of variable costs of $11 per tablet and fixed overhead costs of $5 per tablet. (NOTE: Assume excess capacity and no effect on regular sales.) Should Blue Technologies accept or reject the special sales order? A. Reject, because operating income would decrease $210,000. B. Accept, because operating income would increase $100,000. C. Accept, because operating income would increase $320,000. D. Reject, because operating income would decrease $100,000. Sole Sisters Company has two product lines: Hiking boots and Fashion boots. Income statement data for the most recent year follow: Assuming fixed costs remain unchanged, how would discontinuing the Fashion line affect operating income? A. Decrease in total operating income of $3,000 B. Decrease in total operating income of $140,000 C. Increase in total operating income of $29,000 D. Increase in total operating income of $108,000