Sunland’s manufacturing company can make 100 units of a necessary component part with the following costs: direct materials $12 direct labor 25000 variable overhead 55000 fixed overhead 3 if sunland’s manufacturing company can purchase the component externally for $185000 and only $8000 of the fixed costs can be avoided, what is the correct make-or-buy decision? make and save $1 buy and save $23000 buy and save $1 make and save $23000

Simon, aged 10, is invited to a classmate's birthday party at an exclusive ski resort on march 15th. the day will include 4 hours of snowboarding, lunch and birthday cake. simon's mother checks a box on the invitation that says "yes, we will attend" and returns it to the classmate's address. unfortunately, they later don't attend the party when simon comes down with the flu. on march 17th, simon's mother receives an invoice in the mail from simon's classmate for $35 that says, "party no-show fee." can simon's classmate collect the fee?