is reported below. Treat each of the questions independently of one another except where noted. Taxes do not need to be considered in your calculations.

Data

Manufacturing

$\backslash$table$[[$Materials$,$$$37\mathrm{.}00$ per unit$],[$Labor$,$$$41\mathrm{.}00$ per unit$],[$Variable Overhead,$$70\mathrm{.}00$ per unit$],[$Fixed Overhead,$$946,667$ annually$]]$

Marketing and Administrative

Variable Cost $$29\mathrm{.}00$ per unit

Fixed Costs $$566,667$ annually

Sales Price $($Average$)$ $$273\mathrm{.}33$ per unit

Expected Sales $($Production$)$ Volume $18,000$ annually

Maximum Sales $($Production$)$ Volume $24,000$ annually

Actual Sales $($Production$)$ Volume in FY$202421,540$ annually

Q$11.$ Determine the contribution margin for a single unit of the product in $2024.$

Q$12.$ Determine Holland's before tax profit for FY$2024.$

Q$13.$ Assuming no changes in costs for FY$2025,$ what would be Holland's profit if they reduced prices by $5\%$ and increased volume $($quantity$)$ by $7\%$ over actual FY$2024$ volume?

Q$14.$ Holland is forecasting annual sales of $20,000$

$14A$

units in FY$2025.$ A foreign automaker has asked Holland to supply $5,000$ alternators to be used as an OEM part.

$14$ B

The automaker is offering a price of $$210$ each. Holland does not expect any changes to its variable or fixed costs if it $14C$ supplies the parts. Calculate the change in Holland's profits if it accepts the offer. A positive number

$14D$

should indicate an increase in profits. Note that accepting the order may require Holland to reduce its regular sales.

Answer this question in $4$ parts: $14$A are the profits from the $20k$ of expected normal sales; $14B$ the incremental profits from the special order $($ignoring opportunity costs$)$; $14$C any opportunity costs; and $14D$ the sum of $14A,14B,$ and $14C.$