a. Reubens Deli currently makes rolls for deli sandwiches it produces. It uses 26,000 rolls annually in the production of deli sandwiches. The costs to make the rolls are:

Materials	$0.24 per roll
Labor	0.39 per roll
Variable overhead	0.16 per roll
Fixed overhead	0.20 per roll

A potential supplier has offered to sell Reuben the rolls for $0.89 each. If the rolls are purchased, 30% of the fixed overhead could be avoided. If Reuben accepts the offer, what will the effect on profit be?

B. Almond Treats manufactures various types of cereals that feature almonds. Acme Cereal Company has approached Almond Treats with a proposal to sell the company its top selling cereal at a price of $21,600 for 20,000 pounds. The costs shown are associated with production of 20,000 pounds of almond cereal:

Direct material	$13,000
Direct labor	4,900
Manufacturing overhead	6,900
Total	$24,800

The manufacturing overhead consists of $2,100 of variable costs with the balance being allocated to fixed costs. Calculate the differential cost of Acme?

C. Zena Technology sells arc computer printers for $54 per unit. Unit product costs are:

Direct materials	$15
Direct labor	19
Manufaturing overhead	6
Total	$40

A special order to purchase 14,000 arc printers has recently been received from another company and Zena has idle capacity to fill the order. Zena will incur an additional $3 per printer for additional labor costs due to a slight modification the buyer wants made to the original product. One-third of the manufacturing overhead costs is fixed and will be incurred no matter how many units are produced. When negotiating the price, what is the minimum selling price that Zena should accept for this special order?

PLEASE help on all of them I'm very confused