Bowls Scoops Shake Makers TOTAL Units Manufactured and sold 2,000,000 500,000 100,000 DM per unit $0.40 $1.25 $5.00 DL per unit $0.10 $0.50 $4.00 VMOH per unit $0.15 $0.25 $5.00 Direct FMOH per unit (based on $0.10 $0.25 $1.00 Common FMOH per unit (based $0.30 $0.25 $4.00 Total Cost per unit $1.05 $2.50 $19.00 Selling Price $2.00 $4.00 $25.00 Gross Profit per Unit $0.95 $1.50 $6.00 Total Sales $4,000,000 $2,000,000 $2,500,000 $8,500,000 Total COGS $2,100,000 $1,250,000 $1,900,000 $5,250,000 Total Gross Profit $1,900,000 $750,000 $600,000 $3,250,000 Total Variable (selling) costs (200000) (100000) (125000) (425000) SG&A Fixed Costs - Direct (400000) (200000) (100000) (700000) SG&A Fixed Costs-Common (680000) (300000) (240000) (1220000) Pre-Tax Profit $620,000 $150,000 $135,000 $905,000 If the shake maker is outsourced, the company would have idle capacity (that means no additional fixed costs are needed) and could produce and sell an additional 150,000 bowls (for the same selling price of $2 per bowl). What is the maximum amount MI should pay for the shake maker from an independent supplier (price per unit) to be no worse off financially? Show your work. If McVay Industries stops making all scoops and all shake makers, and make ans sells 3,000,000 bowls, what is the new Total Pre-Tax Profit?