both13 and14 please

13 Petitte Corporation has provided the following data from its activity-based costing system Activity Cost Pool Assembly Processing orders Total Cost Total Activity S612,560 31,000 machine-hours S35,45 ,300 orders S100,2171,690 inspection-hours Data concerning the company's product K54A appcar bclow Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection h Direct materials cost Direct labor cost 410 700 S45.67 per unit S31.24 per unit According to the activity-bascd costing system, the average cost of product K54A is closest to $112.64 per unit A. $114.99 per unit $16.98 per unit C. $76.91 per unit 14. Lexi Company makes wheels which it uses in the production of children's wagons. Lexi's costs to produce 200,000 wheels annually ar as follows S 40,000 60,000 30,000 Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total An outside supplier has offered to sell Lexi similar wheels for $0.80 per wheel. If the wheels are purchased from the outside supplier, $25,000 of annual fixed manufacturing overhead would be avoided and the facilities now being used to make the wheels would be rented to another company for $55,000 per year IfLexi chooses to buy the wheel from the outside supplicr, then the change in annual net opering income is a: A. $5,000 decreasc B. S50,000 increase C. S70,000 increase D, $40,000 increase