4. Fixed Overhead Allocated to Inventory Tri-Axis Corporation manufactures aircraft components. Over the past year, demand for Tri-Axiss products has experienced an abnormal decline. This led to a temporary decrease in production at the Tri-Axis facility while xed overhead costs have remained unchanged. The CFO of Tri-Axis has asked you to determine whether the xed overhead cost allocated to each unit of inventory should be increased as a result of this decrease in production. Prepare a memo detailing appropriate treatment of this issue and citing specic paragraph numbers