1. Baker Company is a small family business that produces wooden plaques and trophies: 0.50 hour to sand. Based on the constraint related to the machine time, which product should be emphasized if only limited machine time is available? expenses could be eliminated if the department is discontinued. Should the department be discontinued? Why or why not? Show computations to support your answer. 3:.Lilac Company produces 3,000 parts per year, which are used in the assembly of one of its products. The unit product cost of these parts is: 4.The following are Carson Company's unit costs of making and selling an item at a volume of 20,000 units per month (which represents the company's capacity): units. What cost is relevant as a guide for setting a minimum price on these defective units? 5. Holden Company sells its product for $42 per unit. The company's unit product cost based on the full capacity of 400,000 units is as follows