Downhill Boards (DB), a producer of snow boards, is evaluating a new process for applying the finish to its snow boards. Durable Finish Company (DFC) has offered to apply the finish for $151,000 in fixed costs and a unit variable cost of $0.60. Downhill Boards currently incurs a fixed annual cost of $124,000 and has a variable cost of $0.85 per unit. Annual demand for the snow boards is 161,000. a. Calculate the annual cost of the current process used at Downhill Boards. Annual cost of current process $ b. Calculate the annual cost if Durable Finish Company applies the finish. Annual cost $ c. Find the indifference point for these two alternatives. Indifference point units d. How much of a change in demand is needed to justify outsourcing the process? (Round percentage answer to O decimal places, e.g. 5%) Change in demand units or eTextbook and Medial %.