can you please explain the answers of these 2 questions please... Thank you...

Dr Chapter 12 Page 10 THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 69 AND 70 Berryman Products manufactures coffee tables. 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month Berryman Products has a policy of adding a Output units Machine-hours 30,000 tables 8,000 hours 10,000 hours Direct manufacturing labor-hours Direct materials per unit Direct manufacturing labor per hour Variable manufacturing overhead costs Fixed manufacturing overhead costs Product and process design costs Marketing and distribution costs $50 $6 $161,250 $600,000 $450,000 $562,500 69. Berryman Products is approached by an overseas customer to fulfill a one-time-only special order for 2,000 units. All cost relationships remain the same except for a one- time setup charge of $20,000. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on this one-time-only special order? a. S67.38 b. $77.38 c. $111.13 d. $80.85 Answer: a Difficulty: 3 Objective: 2 Direct materials Direct manufacturing labor (56 x 10,000)/30,000 Variable manufacturing ($161,250/30,000) Setup ($20,000/2,000) $50.000 2.000 5.375 10,000 $67 375 Minimum acceptable bid For long-run pricing of the coffee tables, what price will MOST likely be used by Berryman? a $67.38 b. $80.85 c. $1 11.13 d. $133.35 70. Answer: d Difficulty. 3 Objectives: 2,5 $ 50.000 2.000 5.375 20.000 15.000 18.750 $111.125 22.225 133.320 Direct materials Direct manufacturing labor ($6 x 10,000y30,000 Variable manufacturing ($161,250/30,000) Fixed manufacturing ($600,000/30,000) Product and process design costs ($450,000/30,000) Marketing and distribution ($562,500/30,000) Full cost per unit Markup (20%) Estimated selling price Chapter 12 Page 12