Kramer Company, makes 3,000 units every year of a component called Axial Tap for use in one of its products. Data concerning the unit production costs of the axial tap for Kramer Company is given follow: Direct Material $33 Direct Labor $10 Variable Manufacturing Overhead $7 Fixed Manufacturing Overhead" $20 Total Manufacturing Cost per $70 unit "based on 3,000 units of production, all of it is Traceable Fixed Cost. Hubbert Company, also produces Axial Taps, Hubbert wants to supply all Axial taps to Kramer Company. Hubbert is considering to offer selling price of $66/unit to Kramer. If Hubbert supplies the taps, Kramer Company can discontinue making the Axial Taps, as a result 40% of the above fixed manufacturing overhead cost could be saved. Assume that direct labor is a variable cost. Moreover, Kramer Company could use the facilities presently devoted to production of the Axial Taps to expand production of another product that would increase contribution margin of the other product by $35,000 annually. Hubbert Company's normal Contribution Margin for Axial Taps is $18/unit. However, expected Contribution Margin from selling to Kramer is $11/unit. Hubert Company still wants to sell to Kramer for long term strategic purposes. Hubbert will lose 2,000 units of sales to other customers for fulfilling the requirements of Kramer Company because of capacity. Answer the following questions from Kramer Companys perspective. (All answer should be numeric, number format no comma, two decimal places 1234.56, NO $ sign before Differential Cost per unit to make Axial Taps Differential Cost per unit to buy Model Taps Fixed Manufacturing Overhead Cost per unit that is not relevant to the male or buy decision Opportunity Cost involved in the decision QUESTION Part-3 of 3 Based on Maice or Buy analysis, Kramer Company should The analysis shows that Kramer Company's net income wil y the offer from Hubert will the decision is to accept the offer QUESTION Special Order - Hubbert Perspective Based on information provided for the previous questions on Kramer and Hubbert, please input the corect answers. Hubbert is considering the proposal to Kramer as special order and does not expect any change in costs. Hubbert company's normal selling price of Acil Tapis per unit Hubbert company's variable cost for Axial Tapis per unit Hubber company's tal forene contribution margin from the lost sales, the special order is proposed and accepted for $66 per unit by Kramer is Hubber company's to incremental contribution margin if the special order is proposed and accepted for 866 per unit by Kramer is (Al answer should be numeric, number format: no comma, two decimal places 1234.56, NO S sign before QUESTION Should Hubert maice the proposal to sell the axial taps for $66 per unit? CA OB.NO QUESTION Hubber proposes to sell the tops for $68 per unit, Hubert's operating income will by Hubber proposes to sell the axial taps for per unit, Hubert's operating income wil Hubbert proposes to sell the axial tops for per unit. Hubert's operating income remain unchanged