Average per unit cost of raw material inventory Average per unit cost of work-in-process inventory Average per unit cost of nished-goods inventory Selling cost per unit sold Variable product cost per unit produced Required (3} Determine the total value of annual benets from the new machinery. Include changes in inventory carrying costs. (b) Should Rossman replace its existing machinery with the new machinery? Present your reasoning with detailed steps identifying relevant costs and revenues. (c) Discuss whether a manager evaluated on the basis of Rossman's net income will have the incentive to make the right decision as evaluated in (b) above