Please help with my three Managerial Accounting questions. File attached below (please show necessary calculation in order for me to follow along)

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Question 3 - Cost Behaviour Megan Supplies Ltd is a wholesaler for a large variety of plumbing supplies. The company's accountant, Hannah, has recently completed a cost study of the firm's Shipping Department in which he used the kilograms of supplies loaded or unloaded at the company's loading dock to quantify the department's activity. Washer compiled the following data. Required: 1. Draw a scatter diagram of the cost data for the Shipping Department. 2. Estimate the Shipping Department's cost behaviour using the high-low method. Use an equation to express the results of this estimation method. 3. Using the equations estimated in Part 2 predict the Shipping Department's costs for a month when loads totalling 4500 kilograms are moved. 4. Prepare least squares regression analysis to estimate the variable and fixed components for the Shipping Department costs. 5. Based on your spreadsheet write the least squares regression equation for the Department's costs. 6. Using the equation from Part 5, predict the firm's Shipping Department's costs for a month when loads totalling 4500 kilograms are moved. 7. Why do these cost predictions estimated using the high-low and regression methods differ? Which method do you recommend? Explain your answer. Question 4 - Cost-Volume-Profit Analysis The Kingswood Company produces thin limestone sheets that are used for the facings on buildings. As can be seen in the contribution margin statement, last year the company had a net profit of $157 500, based on sales of 1800 tonnes. The manufacturing capacity of the firm's facilities is 3000 tonnes per year. Required: 1. Calculate the company's break-even volume, in tonnes, for the most recent year. (Ignore income taxes.) 2. If the sales volume is estimated to be 2100 tonnes in the next year, and if the prices and costs stay at the same levels and amounts, what net profit can management expect next year? 3. The company has an overseas customer who has offered to buy 1500 tonnes at $450 per tonne. Assume that all the firm's costs would be at the same levels and rates as in the year just ended. What net profit would the firm earn if it took this order and rejected some business from local customers so as not to exceed production capacity? 4. Kingswood plans to market its product in a new territory. Management estimates that an advertising and promotion program costing $61 500 per year would be needed for the next two or three years. In addition, a $25 per tonne sales commission to the sales force in the new territory, over and above the current commission, would be required. How many tonnes would need to be sold in the new territory to maintain the firm's current net profit? Assume that sales and costs will continue as in the year just ended in the firm's established territories. 5. Management is considering replacing its labour-intensive production process with an automated production system. This would result in an increase of $58 500 annually in fixed manufacturing costs. The variable manufacturing costs would decrease by $25 per tonne. Calculate the new break-even volume in tonnes and in sales dollars. 6. Ignore the facts presented in requirement 5. Assume that management estimates that the selling price per tonne will decline by 10 per cent next year. Variable costs will increase by $40 per tonne, and fixed costs will not change. What sales volume in dollars would be required to earn a net profit of $94 500? Question 5 - Activity-Based Costing and Management Opsonin Inc manufactures three products for the pharmaceuticals industry: product P : annual sales, 8000 units. product Q : annual sales, 15 000 units. product R : annual sales, 4000 units. The company uses a traditional, volume-based product costing system with manufacturing overhead applied on the basis of direct labour dollars. The product costs have been calculated as follows: *Manufacturing overhead budget: Machinery $1 225 000 Machine setup 5 250 Inspection 525 000 Material handling 875 000 Engineering 344 750 Total $2 975 000 Opsonin Inc's pricing method has been to set a budgeted setting price equal to 150 per cent of full product cost. However, only the Product Q have been selling at their budgeted price. The budgeted and actual current prices for all three products are the following: Opsonin Inc has been forced to lower the price of product P in order to get orders. In contrast, Opsonin Inc has raised the price of product R several times, but there has been no apparent loss of sales. Opsonin Inc has been under increasing pressure to reduce the price even further on gismos. In contrast, Opsonin Inc's competitors do not seem to be interested in the market for Product R. Opsonin Inc apparently has this market to itself. Required: 1. Is product P the company's least profitable product? Explain your answer. 2. Is product R a profitable product for Opsonin Ltd? Explain your answer. 3. Comment on the reactions of Opsonin Inc's competitors to the firm's pricing strategy. What dangers does Opsonin Inc face? 4. Opsonin Inc's financial controller, Obrien Sally, recently attended a conference at which activity-based costing systems were discussed. She became convinced that such a system would help Opsonin Inc's management to understand its product costs better. She obtained top management's approval to design an activity-based costing system, and an ABC project team was formed. In Stage 1 of the ABC project, each of the overhead items listed in the overhead budget was placed into its own activity cost pool. Then an activity driver was identified for each activity cost pool. Finally, the ABC project team compiled data showing the percentage of each activity driver that was consumed by each of Opsonin Inc's product lines. These data are summarised as follows: Show how the financial controller determined the percentages given above for raw material costs. (Round to the nearest whole per cent.) 5. Develop product costs for the three products on the basis of a simple activity-based product costing system. (Round to the nearest cent.) 6. Calculate a budgeted price for each product, using Opsonin Inc's pricing formula. Compare the new budgeted prices with the current actual selling prices and previously reported product costs. 7. Refer to the new budgeted prices for Opsonin Inc's three products, based on the new activitybased costing system. Write a memo to the company managing director commenting on the situation Opsonin Inc has been facing regarding the market for its products and the actions of its competitors. Discuss the strategic options available to management. What do you recommend, and why? 8. Refer to the product costs developed in requirement 5. Prepare a table showing how Opsonin Inc's traditional, volume-based product costing system distorts the product costs of product P, Q and R