Briny Sail Makers manufactures sails for sailboats. The company has the capacity to produce 35,000 sails per year and is currently producing and selling 30,000 sails per year. The following information relates to current production: $185 Sales price per unit Variable costs per unit:
Manufacturing Selling and administrative Total fixed costs:
Manufacturing Selling and administrative $62 $22 $700,000 $300,000
The fixed manufacturing costs increase by $100,000 for every 500 units produced beyond the maximum capacity of the plant. If a special pricing order is accepted for 5,500 sails at a sales price of $160 per unit, and if the order requires no variable or fixed selling and administrative costs, what is the effect on operating income?
A. Operating income increases by $439,000.
B. Operating income decreases by $439,000.
C. Operating income decreases by $539,000.
D. Operating income increases by $539,000.

Acolleague from the plant in germany has arrived at the chicago plant to share insights on a recent product line changeover implemented in germany. this changeover has saved thousands of euros at the german facility, but jim does not think it will work in the united states. jim feels that there is a completely different attitude towards work and innovation in the u.s., and in fact, thinks the german facility is technologically behind his plant. additionally, the colleague often mispronounces words when he speaks english, and doesn't dress appropriately for the u.s. office. he showed up to work on the plant floor in a formal suit and tie, with dress shoes that had a slippery sole. however, the colleague is a guest, and it is important that jim pretends to be interested. identify the listening barriers. check all that apply. thought speed grandstanding faking attention nonverbal distractions psychological barriers