one :( 13 marks) Liverpool .Co produces and sells TV. the following are information related to operation cycle for TV. Selling price $1400. Production capacity 20000 units. Item Direct material Cost per unit S 400 Direct labour 220 Variable overhead 120 Fixed overhead 150 Variable S&A (including 2% of sales 80 100 commission for each unit). Fixed S& A Required: make the appropriate decision and justify your decision for the following cases (consider each case separately) 1- If the projected production is 17000 units and the company got an offer from Arsenal.co that willing to buy 2000 units (TV) at a price of $900 per TV. Do you agree on the offer? 2- If the projected production is 20000 units and the company got an offer from Arsenal.co that willing to buy 4000 units (TV) at a price of $900 per TV. However, producing additional units above Liverpool capacity implies additional $90 fixed overhead per unit. Do you agree on the offer? 3- Liverpool used part X in manufacturing TV, it can be produced internally or bought from Chelsea Co by $150 that result in saving half of fixed overbead. The production cost of part X is as follows: Direct material $60 Direct labour $45 Variable overhead $35 Fixed overhead $40 Do you make or buy and why?" 4- If Liverpool produces also air-condition (A/C) and sells it at a price of $700, the cost of (A/C) per unit is listed below: Item Cost per unit $ Direct material 150 Direct labour 150 Variable overhead - 100 Fixed overhead 200 Variable S&A (including 2% of sales 100 80 commission for each unit) Fixed S& A Each TV needs I machine hour, while each A/C need 15 minutes (25 MH). After satisfying the market demand, in which product do you prefer more to manufacture in the light of available machine hours