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its fixed overhead costs will be eliminated. If Blanrin Inc. decides to buy the component instead of manufacturing it, how will the decision affect the company? A. Its net income will increase by $8,200.
 B. Its net income will increase by $3,800.
 C. Its net income will decrease by $3,800. D. Its net income will increase by $4,400. 8 Rick, a certified accountant, is asked to conduct an audit of the financial statements of Schenk Ltd. However, the company refuses to cooperate with Rick and does not provide him with the necessary information. This makes it impossible for him to carry on with the audit. In this scenario, which of the following opinions is Rick most likely to express? A. Adverse opinion
 B. Disclaimer of opinion
 C. Unqualified opinion D. Qualified opinion 9 Susan is a financial manager at Rvetz Corporation. She wants to evaluate the efficiency with which the company is using its resources. For this reason, she needs to calculate the operating margin from the information given below. Net sales $3,500,000 Cost of goods sold 1,750,000 Office rent 54,500 Selling expenses 350,000 Interest expense 50,000 Other operating expenses 88,500 Which of the following will be the result? A. 38.4%
 B. 35.9%