Answer all the subparts.

Manufacturing a seasonal product [Chappy] comes with its own set of headaches for the sales team and the production team. They're all good people, but they are at odds over this product that can only be produced in betcha of loop items. The selling price of Chappy is set at a 413% markup over the oost determined by thejob order costing system. The peru nit production cost of Chappy changes from one season to the next, whid1 causes the selling price to change. \"the sales team constantly deals with many customer oomplaints due to the changing pnoes. Customers ultimately cancel orders, reducing repeat sales of Chappy, requiring the sales team to continually search for new customers just to maintain sales levels. \"the production team schedules and organizes plant resources on a quarterly basis. The production of Chappry from each quarter includes all costs from that quarter. The solution to the problem, per the production team, is to stabilize the sales level throughout the year, placing responsibility for xing this problem on the sales team. \"You are the Controller of the company. 'I'ou gather the following data for Chappy. Direct Materials Direct Labor Tcrta| Batches produced Unit cost 1 er batch Manufacturing Overhead 1. Which manufacturing cost element is causing the unit cost to change? Why? 2. What is your recommended solution for the issue of changing unit cost? 3. Create a new table for all four quarters showing how you applied your solution