Identify three phases of decision making and briefly discuss the role of each in the decision process

Question #2: Peter Pan Inc produces unassembled picture frames at the following average per-unit costs: Direct Materials $X, Direct Labor $Y and manufacturing overhead $Z. Peter is considering processing further and assembling the frames at a unit cost of $2.50 and raise the selling price from $11 to $15. As head of the accounting department discuss with Mr. Pan any apparent advantages or disadvantages of assembling the frames? Do you think they should assemble the frames - support your answer?