\begin{tabular}{|l|l|} \hline a. Direct materials used \\ \hline b. Direct materials inventory \\ \hline c. Conversion costs \\ \hline d. Work-in-process inventory \\ \hline e. Manufacturing overhead \\ \hline f. Finished goods inventory & \\ \hline \end{tabular} Complete this question by entering your answers in the tabs below. Calculate the differential operating profit (loss). (Select option "increase" or "decrease", keeping Without special order as the base. Select "none" if there is no effect.) Complete this question by entering your answers in the tabs below. What is the minimum price Miles Audio should accept to take the special order from Lanoo Custom Systems? Pierson Landscape Architects (PLA) develops and sells plans for various types of gardens and outdoor spaces. Customers buy the plans and then install the garden, the water feature, or other installation by themselves or by hiring a contractor who will take the plans and complete the job. The cost of producing one typical set of plans is The fixed costs allocated to each plan are based on the assumption that the studio produces 2,600 sets of plans annually. Required: Treat each question independently. Unless stated otherwise, PLA charges $2,050 per set of plans. a. How many sets of plans must the PLA produce annually to earn zero profits (break even)? b. Market research estimates that a price increase to $2,300 per set of plans would decrease annual volume to 2,100 sets of plans. The financial analyst at PLA estimates confirms that the variable cost per set of plans and the total fixed costs would remain unchanged if PLA produced and sold 2,100 sets of plans at the new price. How would a price increase affect profits