At the Kicher Company's current activity level of 8.000 units per month, the costs of producing and selling one unit of the company's only product are as follows: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $5.00 $6.00 $1.00 $9.00 $3.00 $4.00 The normal selling price is $26 per unit. An order has been received from a potential customer overseas for 4,000 units at a price of $24.00 per unit. This order would not affect regular sales. The company's capacity is 12.000 units per month and enough excess capacity exists to fill this order. Required: 1. If the order is accepted, by how much will monthly profits increase or decrease? (The order would not change the company's total fixed costs.) Monthly profits by 2. Assume the company has 500 units of this product left over from last year that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cost is relevant for establishing a minimum selling price for these units? (Round the final answer to 2 decimal places.) Relevant cost Outdoor Luggage Inc makes high-end, hard-sided luggage for sports equipment Data concerning three of the company's most popular models appear below Selling price per unit Variable cost per unit Plastic injection moulding machine processing time required per unit Kgs of plastic pellets per unit Golf Fishing Guard $270 Guard Guard $350 $185 $120 $210 $65 7 min 11 9 min 12 min 13kg Required: 1-a. The total time available on the plastic injection moulding machine is the constraint in the production process. What is the contribution margin per unit of the constrained resources for Ski Guard, Golf Guard and Fishing Guard? Ski Gard Golf Guard Fishing Guand Selling price per unit Variable cost per sit Contribution margin per unit S Plastic injection molding machine processing time required to produce one unit Contribution margin per unit of the constrained resource 05 05 minutes minutes 0 per minute 0 per minute 0 minutes 0 per minute 2-a. A severe shortage of plastic pellets has required the company to cut back its production so much that the plastic injection moulding machine is no longer the bottleneck. Instead, the constraint is the total available kilograms of plastic pellets. What is the contribution margin per unit of the constrained resources for Ski Guard, Golf Guard and Fishing Guard? Selling price per unit Variable cost per unit Contribution margin per unit Kgs of plastic pellets required to produce one unit Contribution margin per unit of the constrained resource $ Ski Guard Golf Guard Fishing Guard 0 $ 0 $ 0 kgs 0 per kg kgs 0 per kg kgs 0 per kg Electric Scooter Co. makes motorized scooters for city commuters. The scooters can be charged using a regular household plug, and the batteries hold their charge for 24 hours. The manufacturing plant is currently operating at 70% capacity. The plant manager is considering manufacturing headlights for the scooters, which are currently being produced by an outside company and purchased by Electric Scooter for $14 each Electric Scooter has the equipment and the workforce to produce the headlights. The engineers have suggested a variable cost of $3 in direct labour and $4 in direct materials. The plant overhead rate is 150% of direct labour dollars, and 20% of the overhead is fixed cost. Required: 1-a. Calculate the incremental profit in producing the one headlight. (Do not round intermediate calculation and round your final answer to 2 decimal places.): Incremental profit per headlight