Question Completion Status QUESTION 31 The following date apply to questions 31 through 33. Rockford Company manufactures part for use in its production of hats The following cost information about the expected costs of making the part in 2018 Variable manufacturing costs Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed costs per unit cost $0.75 $3.00 $1.50 Fixed MFG overhead costs that can be avoided if the parts are not made $6,000 Feed MFG overhead costs that cannot be avoided even if the parts are not made $9,000 In 2018, Rockford anticipates needing 10,000 items Angel Company has offered to sell to Rockford Company 10,000 units of the part for $6.00 per unit. If Rockford purchases the parts from Angel, its best alternative use of the capacity currently used for the parts is to make and sell a different model of hats to the H J Corporation Rockford estimates the incremental income of $6,000 from making and selling a different hat to the H.J. Corporation. 31 What is the total expected manufacturing cost per unit of making the original part including all fixed MFG overhead costs (avoidable and unavailable)? OA. $7.20 OB. $6.75 OC $8.90 D. $5.40 Click Save and Submit to save and submit. Click Save All Answers to save all answers. 23 Question Completion Status: CD $5.40 QUESTION 32 32 Rocktond Company accepts the proposal from Angel Company, what are the total relevant costs for Rockford Company under the opportunity costs approach? CA $64.500 OB $60,000 OC $67,500 OD. $69,600 3 points 3 poinw QUESTION 33 33 if Rockford Company accepts the proposal from Angel Company, then its operating income will nearest cent) (Round any intermediary calculations and your final answer to the OA increase by $7,500 OB. increase by $4,500 OC decrease by $1,500 OD.decrease by $6,000 Click Save and Submit to save and submit. Click Save All Answers to save all answers. Say A Asw