Part B: Relevant costing 10 marks the total area of the building. The latest financial results for these departments are as follows: i. A business provides two different services, as follows: Service Big Small Selling price per unit $1,000 $600 Variable cost per unit $500 $250 Labour time per unit 3 hours 2 hours Total Department AA (000s) Department CC (000s) (000s) Department BB (000s) 500 225 300 Required: Which of the two services would you choose and why? Show your answers with supporting workings. 700 280 300 600 252 300 1,800 757 900 Sales Variable costs Fixed costs (shared equally between the three departments) Net profit/(Loss) 120 (25) 48 143 The CEO would like to put a proposal to close Department BB as it was making a loss. Required: Do you agree with the CEO's proposal? Justify your answer with calculations and explanation by considering both quantitative and qualitative factors. (6 marks) ii. Goody Goody Limited is a retail store that has three departments, all in the same building. Each of these departments occupy 1/3 of