can anyone show me the calculation process as well.

Current production volume = 20,000 units. However, theoretical capacity = 25,000 units. the company is using the current production volume as practical capacity. Furthermore, practical capacity serves as the denominator volume cost estimation. Consider the following costs: Direct material: $240,000, direct labor: $160,000, variable overhead: $5.00 per unit, Traceable fixed overhead: $6.00 per unit, and allocated fixed overhead: $20,000. Compute per unit average cost of production. Group of answer choices $11.00 $20.00 $32.80 None of the above are correct Valentine's monthly practical capacity = 20,000 candles. Currently, the company operates at 90% capacity and sells its candle sets for $40.00 per candle. At the current sales level, total variable costs = $306,000, and total fixed costs = $8.00 per candle. The Louisiana Food Bank would like to purchase 8,000 at a 25% discount. With each candle, the Food Bank will include a "pledge" card asking customers who buy a candle to donate directly to the Food Bank. The card and manually placing the card in each candle box will increase variable expenses by $3.00 per candle. If Valentine accepts the special offer, how much will Net Income increase (decrease)? Group of answer choices Decrease $58,000 Increase $80,000 Increase $102,000 Decrease $138,000 Company X sells protective face masks and operates two divisions: masks and filters. An outside supplier has offered to sell filters to Company X at a price of $4.00, Company X produces 40,000 filters with the following costs: Total variable costs = $130,000 and total traceable fixed overhead = $80,000. Of the traceable fixed costs, 25% represents a maintenance contract that can be eliminated if the filter division is eliminated. The remaining traceable fixed costs represent a supervisor's salary. The elimination of the filter department will result in reassigning the supervisor to the mask division. Compute the impact on income if Company X accepts the outsourcing offer. Group of answer choices $10,000 decrease $30,000 decrease $50,000 increase Cannot be determined because allocated fixed overhead is not provided Current production volume = 20,000 units. However, theoretical capacity = 25,000 units. the company is using the current production volume as practical capacity. Furthermore, practical capacity serves as the denominator volume cost estimation. Consider the following costs: Direct material: $240,000, direct labor: $160,000, variable overhead: $5.00 per unit, Traceable fixed overhead: $6.00 per unit, and allocated fixed overhead: $20,000. Compute per unit average cost of production. Group of answer choices $11.00 $20.00 $32.80 None of the above are correct Valentine's monthly practical capacity = 20,000 candles. Currently, the company operates at 90% capacity and sells its candle sets for $40.00 per candle. At the current sales level, total variable costs = $306,000, and total fixed costs = $8.00 per candle. The Louisiana Food Bank would like to purchase 8,000 at a 25% discount. With each candle, the Food Bank will include a "pledge" card asking customers who buy a candle to donate directly to the Food Bank. The card and manually placing the card in each candle box will increase variable expenses by $3.00 per candle. If Valentine accepts the special offer, how much will Net Income increase (decrease)? Group of answer choices Decrease $58,000 Increase $80,000 Increase $102,000 Decrease $138,000 Company X sells protective face masks and operates two divisions: masks and filters. An outside supplier has offered to sell filters to Company X at a price of $4.00, Company X produces 40,000 filters with the following costs: Total variable costs = $130,000 and total traceable fixed overhead = $80,000. Of the traceable fixed costs, 25% represents a maintenance contract that can be eliminated if the filter division is eliminated. The remaining traceable fixed costs represent a supervisor's salary. The elimination of the filter department will result in reassigning the supervisor to the mask division. Compute the impact on income if Company X accepts the outsourcing offer. Group of answer choices $10,000 decrease $30,000 decrease $50,000 increase Cannot be determined because allocated fixed overhead is not provided