I am trying to figure out how to get the per unit prices . I figured everything out until that point.

Tiles is a small distributor of marble tiles. Bright identifies its three major activities and cost pools as ordering, receiving and storage, and shipping, and it reports the following details for

2019:

For 2019, Bright buys 280,000 marble tiles at an average cost of $4 per tile and sells them to retailers at an average price of $7per tile. Assume Bright has no fixed costs and no inventories.

		Total
Revenues		$1,842,400
Costs:
Purchase cost of tiles	$1,064,000
Ordering costs	27,000
Receiving and storage	227,650
Shipping	90,000
Total costs		1,408,650
Operating income		$433,750

Per Unit

Revenues $6.58

Purchase Cost of tiles $ 3.80

Ordering Costs

Receiving and Storage

Shipping

Total cost

Operating income

Activity

Cost Driver

Quantity of Cost Driver

Cost per Unit of Cost Driver

1.

Placing and paying for orders of marble tiles

Number of orders 900

$90 per order

2.

Receiving and storage

Loads moved 4,800

$60 per load

3.

Shipping of marble tiles to retailers

Number of shipments

1,800

$50 per shipment

1.	Calculate Bright's operating income for 2019.
2.	For 2020, retailers are demanding a 6% discount off the 2019 price. Bright's suppliers are only willing to give a 5% discount. Bright expects to sell the same quantity of marble tiles in 2020 as in 2019. If all other costs and cost-driver information remain the same, calculate Bright's operating income for 2020.
3.	Suppose further that Bright decides to make changes in its ordering and receiving-and-storing practices. By placing long-run orders with its key suppliers, Bright expects to reduce the number of orders to 600 and the cost per order to $45 per order. By redesigning the layout of the warehouse and reconfiguring the crates in which the marble tiles are moved, Bright expects to reduce the number of loads moved to 3,925 and the cost per load moved to $58. Will Bright achieve its target operating income of $1.45 per tile in 2020? Show your calculations.