Part A The following monthly data are available for the Auto Company and its only product, Product X1: Required: a) Management is contemplating the use of plastic piping rather than metal piping in Product X1. This change would reduce variable costs by $14. The company's marketing manager predicts that this would reduce the overall quality of the product and therefore would result in a decline in sales to a level of 350 units per month. Should this change be made? b) Assume that Auto Company is currently selling 400 units of Product X1 per month. Management wants to increase sales and feels that this can be done by cutting the selling price by $20 per unit and increasing the advertising budget by $20,000 per month. Management believes that these actions will increase unit sales by 50%. Should these changes be made? XYZ CO. manufacturing company produces a single product and has provided the following data concerning its most recent month of operations: Required: a) Calculate: the number of units produced, the fixed OH per unit cost, the cost per unit under variable costing and the cost per unit under absorption costing. b) Calculate the COGS using absorption costing