If work could be included that would be great!

A. Outsourcing decision---Toy Company has an offer from Battery Company to buy batteries to put in the toys. Toy Company has a division that makes batteries, the following cost per battery (each toy requires 1 battery) is $.21 materials, $.08 labor, $.05 variable overhead. Fixed Factory overhead is allocated at a rate of 200% of labor costs. Battery Company has offered a great price of $.45 perf battery. 1 What is the full product cost to make the battery (show your work below) Direct Materials Direct Labor Variable overhead Total Variable costs Fixed Cost Total cost per set of batteries 2. All of the fixed costs are unavoidable except for $.05, (complete the chart below): Battery costs Make Buy Difference Direct Materials Direct Labor Variable OH Fixed OH Cost to buy Total 3.QUESTION: should we make or buy and why (bring in detail to your answer)? B. Sell as is or process further Cranberry bog owns a large organic cranberry farm. All berries go through an extensive cleaning process. After the cleaning process, they can either sell them as frozen berries, process into cranberry sauce, or process into cranberry jelly. The cost of cleaning the berries is $40,000. Here is the following information for 15,000 pounds of berries: Selling Price Cost to process further Frozen berries $320,000 Cranberry sauce $760,000 $370,000 $500,000 $280,000 Cranberry jelly Complete the schedules below: 1. Process into Cranberry sauce Sell as is Process Further Difference Selling Price Additional cost to process further Total net revenue 2. Process into cranberry jelly Sell as is Process Further Difference Selling Price Additional cost to process further Total net revenue 3. If they can only sell one item, which should they sell and why? C. Special Pricing Decisions Sam the Jeweler has been approached with a special order. A wealthy groom to be wants to give his 10 groomsmen special cufflinks each engraved with a special design with an inset diamond. The cufflinks would normally sell for $400. However, the groom wants a blue diamond rather a regular diamond so as to be unique. The variable (materials, labor, overhead) cost to add the blue diamond to each set of cufflinks will be $210. No additional fixed costs would be incurred to add the blue diamond. The groom has offered to pay $580 for each set of cufflinks. The cost of the normal cufflink is $100 for materials, $150 labor, $25 variable overhead, $45 fixed overhead, with a profit of $80. Engraving is free for all orders. 1. If there is sufficient excess capacity to accept the order, should the offer be accepted and why? 2. Compute the Variable Cost per unit Total Variable Cost per unit 3. Compute the increase or decrease in operating income when there is excess capacity Computation Increase in revenue Increase in variable costs Increase (decrease) in operating income 4. If there is NO sufficient excess capacity to accept the order, Should the order be accepted and why? (support your answer) 5. When there is no excess capacity, compute the change in contribution margin 10 units of 10 Units of Difference Special Order regular Increase in revenue Increase in variable costs Contribution Margin