Memorial Corporation makes a special-purpose D4H machine used in the textile industry. Memorial has designed the D4H machine for 2021 to be distinct from its competitors. It has been generally regarded as a superior machine. Memorial presents the following data for the years 2021 and 2022. (Click the icon to view the data.) Required Data table (Click the loon to view more information.) 2021 2022 1. Units of D4H produced and sold 200 2. Selling price S 43,000 S 215 45.000 3. Direct materials (kilograms) 285,000 292.500 4. Direct material cost per kilogram S 7.50 S 8.50 5. Manufacturing capacity (units of D4H) 250 250 6. Total conversion costs S 2,062,500 S 2,100,000 7. Conversion cost per unit of capacity S 8,250 S 8,400 8. Selling and customer-service capacity 125 customers 120 customers 9. Total selling and customer-service costs S 1,250,000 S 10. Selling and customer-service capacity cost per customer S 11. Design staff 12. Total design costs S 13. Design cost per employee S 10,000 S 14 1,428,000 S 102,000 S 1,188,000 9,900 14 1,442.000 103,000 More info - X customer service, a calculate the amoun Required - X Memorial produces no defective machines, but it wants to reduce direct materials usage per D4H machine in 2022. Manufacturing conversion costs in each year depend on production capacity defined in terms of D4H units that can be produced, not the actual units of D4H produced. Selling and customer-service costs depend on the number of customers that Memorial can support, not the actual number of customers Memorial serves. Memorial has 75 customers in 2021 and 82 customers in 2022. At the start of each year, management uses its discretion to determine the number of design staff for the year. The design staff and its costs have no direct relationship with the quantity of D4H produced or the number of customers to whom D4H is sold. Print Done and 1. Where possible, calculate the amount and cost of unused capacity for (a) manufacturing, (b) selling and customer service, and (c) design at the beginning of 2022 based on 2022 production. If you could not calculate the amount and cost of unused capacity, indicate why not. 2. Suppose Memorial can add or reduce its manufacturing capacity in increments of 30 units. What is the maximum amount of costs that Memorial could save by downsizing manufacturing capacity? 3. Memorial, in fact, does not eliminate any of its unused manufacturing capacity. Why might Memorial not downsize? Print Done E. Memorial may choose not to downsize because it projects sales increases that would lead to a greater demar Print Done