Q$1$: ITY is a company produces and sells a single product $($ABC$).$ Data concerning the product as follows:

Variable cost per unit: $17,500$

Total fixed cost: $720,000,000$

Price per unit: $36,000$

Sales units: $48,000$

The company gets a new order that requires $5,000$ units. Data concerning the order following:

Variable cost per unit: $18,500$

Adding $50,000,000$ of fixed cost

Remain the price unit

Required

$1.$ Compute the manufacturing costs and result of producing and selling $48,000$ units?

$2.$ Compute the costs for the added units?

$3.$ Compute the following costs:

Cost per unit basing on plan$/$budget

Cost per added unit

Q$2$: A hospital has total cost of $1$ million for $2021.$ During $2022,200,000$ actions were treated and doctors were paid $500,000$

What is the most appropriate cost per patient for the hospital to use:

a$.0\mathrm{.}2$

b$.2\mathrm{.}5$

c$.5$

d$.7\mathrm{.}5$