Company X uses a special part in the manufactururing of its main product. The cost of producing 45,000 of these special parts is $142,000, which includes total variable costs of $72,000 and total fixed costs of $70,000. If Company X outsources the part to Company Y, Company X can avoid 30% of the fixed costs. If Company X outsources the part, what is the most Company X can pay Company Y per part so that operating income equals the operating income from making the part

On july 2, year 4, wynn, inc., purchased as a short-term investment a $1 million face-value kean co. 8% bond for $910,000 plus accrued interest to yield 10%. the bonds mature on january 1, year 11, and pay interest annually on january 1. on december 31, year 4, the bonds had a fair value of $945,000. on february 13, year 5, wynn sold the bonds for $920,000. in its december 31, year 4, balance sheet, what amount should wynn report for the bond if it is classified as an available-for-sale security?