Following question.

\fThe following relates to the other cost items per set of cutlery: Harris Lewis Skye Silver (grams) 300 350 500 Labour 1 worker (minutes) 7 9 12 Silver costs $700 per kilogram, and labour is paid $40 per hour. There are 4 skilled craftsmen who each work a 40-hour week for each 4-week month. Overtime is not possible due to trade union constraints, and hiring additional craftsmen with suitable experience is not possible in the short to medium term. Factory overheads amounted to $4,000,000 per annum, and xed costs are absorbed on a per labour hour. \fRequired: (a) Use the concepts of relevant costing to calculate the incremental cost to make each product, and the corresponding contribution margin (in $). (b) Calculate a production plan to maximise HLS's contribution margin (in 3). Include in your production plan how many of each producth should purchase from the external supplier. (c) Describcfour (4) qualitative factors HLS should consider before committing to buying-in from the external supplier