Finch Company makes fine jewelry that it sells to department stores throughout the United States. Finch is trying to decide which of

the two bracelets to manufacture. Cost data pertaining to the two choices follow.

Required

a$.$ Identify the fixed costs and determine the amount of fixed cost for each product.

b$.$ Identify the variable costs and determine the amount of variable cost per unit for each product.

c$.$ Identify the avoidable costs and determine the amount of avoidable cost for each product.