1) As an analyst at Delta Airlines, you are asked to help the operations staff. Operations has identified a new method of loading baggage that is expected to result in a 20 percent reduction in labor time but no changes in any other costs. The current labor cost to load bags is $4 per bag. Other costs are $3 per bag. Required: 2-1. What differential costs should the operations staff consider for the decision to use the new method next year? a-2. What would be the cost savings per bag using it? b. How would management use the information in requirement (a) and any other appropriate information to proceed with the contemplated use of the new baggage loading method? 2) Coastal Computer operates two retail outlets in Oakview, one on Main Street and the other in Lakeland Mall. The stores share the use of a central accounting department. The cost of the accounting department for last year was $231,000. Following are the operating results for the two stores for the year. Sales revenue Number of computers sold Main Street $ 2,352,980 2,640 Lakeland Mall $ 2,449,020 1,760 Required: a. Allocate the cost of the central accounting department to the two stores based on: 1. Number of computers sold. 2. Store revenue