kindly do 12-16 for an upvote, thank you

12. Using the variable cost concept, determine the selling price per unit for 30,000 units using the following data: Variable cost per unit $15 Total fixed costs $90,000 Desired profit $150,000 Round to the nearest dollar. a. $10 b. $15 c. $8 d. $23 13. Which transfer price approach is used when the transfer price is set at the amount sold to outside buyers? a. market price b. cost price c. negotiated price d. variable price 14. Jacoby Company received an offer from an exporter for 30,000 units of product at S15 per unit. The acceptance of the offer will not affect normal production or domestic sales prices. The following data are available: Domestic unit sales price $21 Unit manufacturing costs: Variable 12 Fixed 5 What is the differential revenue from the acceptance of the offer? a. $450,000 b. $630,000 c. $510,000 d. $120,000 15. Decisions to install new equipment, replace old equipment, and purchase or construct a new building are examples of a. sales mix analysis b. variable cost analysis c. capital investment analysis d. variable cost analysis 16. Which method of evaluating capital investment proposals uses the concept of present value to compute a rate of return? a. average rate of return Lenting te miratum 16. Which method of evaluating capital investment proposals uses the concept of present value to compute a rate of return? a. average rate of return b. accounting rate of retum C. cash payback period d. internal rate of return