I need help with 2 problems. Part D only on the second one.

M4-17. Special Order Shanghai Exporters, LTD produces wall mounts for flat panel television sets. The forecasted income statement for 2014 is as follows: HANGHAI EXPORTERS, LTD Budgeted Income Statement For the Year 2014 Sales ($44 per unit)$4,400,000 Cost of good sold ($32 per unit)(3,200,000) Gross profit1,200,000 Selling expenses ($3 per unit)(300,000) Net income$ 900,000 Additional Information (1) Of the production costs and selling expenses, $800,000 and $100,000, respectively, are fixed. (2) Shanghai Exporters, LTD received a special order from a hospital supply company offering to buy 12,500 wall mounts for $30. If it accepts the order, there will be no additional selling expenses, and there is currently sufficient excess capacity to fill the order. The company's sales manager argues for rejecting the order because \"we are not in the business of paying $32 to make a product to sell for $30.\" Required Do you think the company should accept the special order? Should the decision be based only on the profitability of the sale, or are there other issues that Shanghai should consider? Explain. E6-21. Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs: Setup (1,000 setup hours)..................................................$146,000 Production scheduling (400 batches).........................................60,000 Production engineering (60 change orders)....................................90,000 Supervision (2,000 direct labor hours) ........................................56,000 Machine maintenance (12,000 machine hours) .................................96,000 Total activity costs......................................................$460,000 The following additional data were provided for Job 845: Direct materials costs................................................$8,000 Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours)...$1,000 Setup hours........................................................5 hours Production scheduling ...............................................1 batch Machine hours used (25 Milling machine hours; 5 Finishing machine hours) ..........................................30 hours Production engineering...............................................3 change orders Required a. Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. c. Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours calculated in the previous exercise. d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department (see E6-20) M4-17. Special Order Shanghai Exporters, LTD produces wall mounts for flat panel television sets. The forecasted income statement for 2014 is as follows: HANGHAI EXPORTERS, LTD Budgeted Income Statement For the Year 2014 Sales ($44 per unit)$4,400,000 Cost of good sold ($32 per unit)(3,200,000) Gross profit1,200,000 Selling expenses ($3 per unit)(300,000) Net income$ 900,000 Additional Information (1) Of the production costs and selling expenses, $800,000 and $100,000, respectively, are fixed. (2) Shanghai Exporters, LTD received a special order from a hospital supply company offering to buy 12,500 wall mounts for $30. If it accepts the order, there will be no additional selling expenses, and there is currently sufficient excess capacity to fill the order. The company's sales manager argues for rejecting the order because \"we are not in the business of paying $32 to make a product to sell for $30.\" Required Do you think the company should accept the special order? Should the decision be based only on the profitability of the sale, or are there other issues that Shanghai should consider? Explain. E6-21. Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs: Setup (1,000 setup hours)..................................................$146,000 Production scheduling (400 batches).........................................60,000 Production engineering (60 change orders)....................................90,000 Supervision (2,000 direct labor hours) ........................................56,000 Machine maintenance (12,000 machine hours) .................................96,000 Total activity costs......................................................$460,000 The following additional data were provided for Job 845: Direct materials costs................................................$8,000 Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours)...$1,000 Setup hours........................................................5 hours Production scheduling ...............................................1 batch Machine hours used (25 Milling machine hours; 5 Finishing machine hours) ..........................................30 hours Production engineering...............................................3 change orders Required a. Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. c. Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours calculated in the previous exercise. d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department (see E6-20) M4-17. Special Order Shanghai Exporters, LTD produces wall mounts for flat panel television sets. The forecasted income statement for 2014 is as follows: HANGHAI EXPORTERS, LTD Budgeted Income Statement For the Year 2014 Sales ($44 per unit)$4,400,000 Cost of good sold ($32 per unit)(3,200,000) Gross profit1,200,000 Selling expenses ($3 per unit)(300,000) Net income$ 900,000 Additional Information (1) Of the production costs and selling expenses, $800,000 and $100,000, respectively, are fixed. (2) Shanghai Exporters, LTD received a special order from a hospital supply company offering to buy 12,500 wall mounts for $30. If it accepts the order, there will be no additional selling expenses, and there is currently sufficient excess capacity to fill the order. The company's sales manager argues for rejecting the order because \"we are not in the business of paying $32 to make a product to sell for $30.\" Required Do you think the company should accept the special order? Should the decision be based only on the profitability of the sale, or are there other issues that Shanghai should consider? Explain. E6-21. Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs: Setup (1,000 setup hours)..................................................$146,000 Production scheduling (400 batches).........................................60,000 Production engineering (60 change orders)....................................90,000 Supervision (2,000 direct labor hours) ........................................56,000 Machine maintenance (12,000 machine hours) .................................96,000 Total activity costs......................................................$460,000 The following additional data were provided for Job 845: Direct materials costs................................................$8,000 Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours)...$1,000 Setup hours........................................................5 hours Production scheduling ...............................................1 batch Machine hours used (25 Milling machine hours; 5 Finishing machine hours) ..........................................30 hours Production engineering...............................................3 change orders Required a. Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. c. Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours calculated in the previous exercise. d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department (see E6-20) M4-17. Special Order Shanghai Exporters, LTD produces wall mounts for flat panel television sets. The forecasted income statement for 2014 is as follows: HANGHAI EXPORTERS, LTD Budgeted Income Statement For the Year 2014 Sales ($44 per unit)$4,400,000 Cost of good sold ($32 per unit)(3,200,000) Gross profit1,200,000 Selling expenses ($3 per unit)(300,000) Net income$ 900,000 Additional Information (1) Of the production costs and selling expenses, $800,000 and $100,000, respectively, are fixed. (2) Shanghai Exporters, LTD received a special order from a hospital supply company offering to buy 12,500 wall mounts for $30. If it accepts the order, there will be no additional selling expenses, and there is currently sufficient excess capacity to fill the order. The company's sales manager argues for rejecting the order because \"we are not in the business of paying $32 to make a product to sell for $30.\" Required Do you think the company should accept the special order? Should the decision be based only on the profitability of the sale, or are there other issues that Shanghai should consider? Explain. E6-21. Calculating Activity-Based Costing Overhead Rates Assume that manufacturing overhead for Glassman Company in the previous exercise consisted of the following activities and costs: Setup (1,000 setup hours)..................................................$146,000 Production scheduling (400 batches).........................................60,000 Production engineering (60 change orders)....................................90,000 Supervision (2,000 direct labor hours) ........................................56,000 Machine maintenance (12,000 machine hours) .................................96,000 Total activity costs......................................................$460,000 The following additional data were provided for Job 845: Direct materials costs................................................$8,000 Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours)...$1,000 Setup hours........................................................5 hours Production scheduling ...............................................1 batch Machine hours used (25 Milling machine hours; 5 Finishing machine hours) ..........................30 hours Production engineering...............................................3 change orders Required a. Calculate the cost per unit of activity driver for each activity cost category. b. Calculate the cost of Job 845 using ABC to assign the overhead costs. c. Calculate the cost of Job 845 using the plantwide overhead rate based on machine hours calculated in the previous exercise. d. Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department and a direct labor hour overhead rate for the Finishing Department (see E6-20) Department and a direct labor hour overhead rate for the Finishing Department Milling Department manufacturing overhead...............................$344,000 Finishing Department manufacturing overhead .............................$120,000 Machine hours used Milling Department .................................................10,000 hours Finishing Department ...............................................2,000 hours Labor hours used Milling Department .................................................1,000 hours Finishing Department ...............................................1,000 hour