Managerial Accounting - Answer the following questions

1. Flavor Enterprises has been approached about providing a new service to its clients. The company will bill clients $170 per hour; the related hourly variable and fixed operating costs will be $75 and $24, respectively. If all employees are currently working at full capacity on other client matters, what is the per-hour opportunity cost of being unable to provide this new service? Please show your computation steps.

2. Canyon Trails is studying whether to outsource its Human Resources (H/R) activities.Salaried professionals who earn $410,000 would be terminated; in contrast,administrative assistants who earn $149,000 would be transferred elsewhere in theorganization. Miscellaneous departmental overhead (e.g., supplies, copy charges,overnight delivery) is expected to decrease by $36,000, and $24,000 of corporateoverhead, previously allocated to Human Resources, would be picked up by otherdepartments. If Canyon Trails can secure needed H/R services locally for $430,000,how much would the company benefit by outsourcing? Please show your computation steps.

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3. Brilliant, Inc. reported the following results from the sale of 28,000 units of |T-54: Sales $549,000 Variable manufacturing costs 280,000 Fixed manufacturing costs 112,000 Varia ble selling costs 55,000 Fixed administrative costs 36,000 Extra Company has offered to purchase 3,400 lT-54s at $13 each. Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the \"full cost\" of production is 514. What would be the change in income if the special order is accepted