How were these numbers calculated? Please show all work!

The Sunshine Corporation manufactures cellular modems. It manufactures its own cellular modem circuit boards (CMCB), an important part of the cellular modem. It reports the following cost information about the costs of making CMCBs in 2017 and the expected costs in 2018: (Click the icon to view the costs.) Requirements 1. 2. Calculate the total expected manufacturing cost per unit of making CMCBs in 2018. Suppose the capacity currently used to make CMCBs will become idle if Sunshine purchases CMCBs from Michigan. On the basis of financial considerations alone, should Sunshine make CMCBs or buy them from Michigan? Show your calculations. Now suppose that if Sunshine purchases CMCBs from Michigan, its best alternative use of the capacity currently used for CMCBs is to make and sell special circuit boards (CB3s) to the Excite Corporation. Sunshine estimates the following incremental revenues and costs from CB3s: 3. Total expected incremental future revenues Total expected incremental future costs $2,200,000 $2,425,000 On the basis of financial considerations alone, should Sunshine make CMCBs or buy them from Michigan? Show your calculations i Data Table Current Costs Expected Costs in 2018 in 2017 Variable manufacturing costs 182 S Direct material cost per CMCB Direct manufacturing labor cost per CMCEB Variable manufacturing cost per batch for setups, materials handling, and quality control 185 39 45 1,500 1,800 Fixed manufacturing cost Fixed manufacturing overhead costs that can be avoided if CMCBs are not made Fixed manufacturing overhead costs of plant depreciation insurance, and administration that cannot be avoided even if CMCBs are not made 405,000 50,000 900,000 700,000 Requirement 1. Calculate the total expected manufacturing cost per unit of making CMCBs in 2018 Total Manufacturing Manufacturing Cost per Unit Costs of CMCB 185 45 18 925,000 $ Direct materials Direct manufacturing labor Variable batch manufacturing costs Fixed manufacturing costs 225,000 90,000 50,000 700,000 1,990,000 $ 10 140 398 Avoidable fixed manufacturing costs Unavoidable fixed manufacturing costs Total manufacturing costs Requirement 2 Suppose the capacity c currendy used to make CMCB will become idle if Sunzhine purchase CMCas from Michigan On the basis of financial considerations slone, should Sunahine make CMCB or buy them from Michigan? Show your calculations. (If a box is nat used in the table, leave the box empty, do moke CMCBe or buy them tom Michian? Show your calculations. If a box is Make Buy Total Per Unit Total Per Unit S 1,950,000 $ 390 Purchase cost Direct materials Direct manufacturing labor Variable batch manufacturing costs Avoidable fixed manufacturing costs Total relevant costs Sunshine should make CMCBs because it costs less to make than to buy. 185 925,000 225,000 90,000 50,000 1.290,000 S 45 18 10 390 258 $ 1,950,000 $ Requirement 3 Now sppose that if Sunshine purchazes CMCB fom Michigan, its best abernative us of the capacity currenty usd for CMCB iz to make and sell special circut boarda (Ca3to the Excie Corporation. Sunshine estimates incremental revenues from seling CB3to be 2,200,000, and incremental costs Choices for Sunshine Make CMCBs Buy CMCBs Buy CMCBs and Do Not and Do Not and Make Make CB3s Relevant Items Make CB3s CB3s Total incremental costs of making/buying CMCBs (from requirement 2) 1,290,000 1,950,000 1,950,000 Excess of future costs over future 225,000 revenues from CB3s Total relevant costs Sunshine will minimize manufacturing costs by making CMCBs and not making CB3s $ 1,290,000 1,950,000 $ 2,175,000