Cane Company manufactures two products called Alpha and Beta that sell for $$120$ and $$80,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $100,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $30$ $ $12$

Direct labor $2015$

Variable manufacturing overhead $75$

Traceable fixed manufacturing overhead $1618$

Variable selling expenses $128$

Common fixed expenses $1510$

Total cost per unit $ $100$ $ $68$

The company$$s traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

Required:

$1.$ What is the total traceable fixed manufacturing overhead for each of the two products?

$2.$ What is the company$$s total common fixed expenses?

$3.$ Assume Cane expects to produce and sell $80,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $10,000$ additional Alphas for a price of $$80$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

$4.$ Assume Cane expects to produce and sell $90,000$ Betas during the current year. One of Cane$$s sales representatives found a new customer willing to buy $5,000$ additional Betas for a price of $$39$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

$5.$ Assume Cane expects to produce and sell $95,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $10,000$ additional Alphas for a price of $$80$ per unit; however, pursuing this opportunity will decrease Alpha sales to regular customers by $5,000$ units.

What is the financial advantage $($disadvantage$)$ of accepting the new customer$$s order?

Based on your calculations above should the special order be accepted?