Oakland Precision Products (OPP) manufactures and sells a variety of scales for the kitchen and office. OPP sells primarily to kitchenware stores, discount stores, and so on. Two of the scales it produces for kitchen use are the Cook and Baker. The Cook is a basic food scale. The Baker has a greater capacity and special features that facilitate adjusting baking recipes for more or fewer people. The following information is available: Costs per unit Direct materials Direct labor Variable overhead Fixed overhead Total cost per unit Price Units produced and sold 2.40 Cook $ 1.60 Baker $ 14.40 0.80 3.20 0.60 8.00 15.00 $ 11.00 $ 35.00 $ 15.00 230,000 $ 45.00 120,000 The average wage rate is $32 per hour. Variable overhead varies with the quantity of direct labor-hours. The plant has a capacity of 20,000 direct labor-hours, but current production uses only 17,750 direct labor-hours. Required: a. A nationwide kitchenware chain has offered to buy 30,000 Cook models and 15,000 Baker models if the price is lowered to $10 and $35, respectively, per unit. a-1. If OPP accepts the offer, how many direct labor-hours will be required to produce the additional scales? a-2. Complete the following table to determine the differential profit increase (or decrease) if OPP accepts this proposal. Prices on regular sales will remain the same. b-1. Suppose that the kitchenware chain has offered instead to buy 50,000 Cook models at $10 per unit and 30,000 Baker models at