1) ABC Inc. manufactures two products, blenders and radios. The company has estimated its overhead in the order-processing department to be $180,000. The company produces 50,000 blenders and 80,000 radios each year. Blender production requires 25,000 machine hours, radio production requires 50,000 machine hours. The company places raw materials orders 12 times per month, 5 times for raw materials for blenders and the remainder for raw materials for radios. Calculate how much of the order-processing overhead should be allocated to radios? 2) The ABC Company has the following financial data: The unit selling price is $100 The unit variable cost is $40 The fixed costs are $600,000 Calculate the Contribution Margin per unit, the break even in units and the break even in sales. 3) The Smart Company costs include $12 of variable and $6 of fixed costs to produce one light fixture that sells for $40. A foreign company offers to purchase 2,000 light fixtures at $15 each. The company has sufficient unused capacity to produce the 2,000 light fixtures. If The Smart Company accepts the special order, what will be the effect on net income? 4) The Light Company manufactures light fixtures. The cost to produce Part A was $10 per unit in 2021. During 2022, it has increased to $14 per unit. In 2022, ABC Supplier Company has offered to supply 5,000 Part A units for $12 per unit. Calculate the financial impact for this make-or-buy decision and specify your recommendation. 5) The Paint Division for the ABC Company located in Toronto, Ontario has the following financial information: Sales Variable costs Fixed costs $500,000 $300,000 $250,000 If this division is eliminated, all the fixed costs will be allocated to the company's other two divisions. Calculate the incremental effect on the company's total net income if the Paint division is dropped