please help me with Q3 and Q5

Falamaka College allocates administrative and Maintenance costs to its teaching departments based on the number of students enrolled, while utilities are allocated based on square feet of classrooms. Based on the information below, what is the total amount of expenses allocated to each department (rounded to the nearest dollar) if administrative costs for the college were $290,000, maintenance expenses were $385,000, and utilities were $48,000? Teaching Department Students Size of Classroom Business 165 14.879 sq.ft Math 330 8,036 sq.ft English 495 12,054 sq. ft. Music 110 3,731 sq.ft Question V: 15 points Bakala Co. has offered to make the Sugarcane Juice for Dembupen Inc. for the cost of $106.00. Dembupen can lease the ideal factory (if chose to accept the offer) to a noncompetitive vendor for $310,000. Dembupen makes the Sugarcane Juice which are used in all of its drink products. Unit costs, based on production of 70,000 Sugarcane Juice per year, are: Direct Material Direct Labor Variable Overhead Fixed Overhead Total Unit Costs $70,00 20.00 6.00 44.00 $140.00 (1) Based on the information provide, should Dembupen Inc. accept the offer from Sugarland? (Show calculation to support your decision). (2) What are some of the non-financial attributes that Dembupen should consider? (Keep it short, sweet and simple)