So I solved the question but I would like you to pretend the solution is incorrect and make an argument for it being wrong and recommend an alternative. i attached the solution as an image thank you

Problem 3.Time to Live By makes custom made sundials. Two months ago, the Thane of Sapphire Fief ordered a sundial to commemorate the birth of her 10^thchild. The sundial, as ordered, was made of a rare granite mined near Banff. Huge sapphires shaped like fanciful griffins adorned the rim and the numerals are made of diamonds and rubies. The center was made of purest gold. Due to some political unrest, the Thane and her family are now in hiding. It is not expected that she will ever be able to take possession of (or pay for) the sundial. The cost of the sundial was:

DM$200,000

DL30,000

VOH5,000

FOH15,000

Overhead is applied on the basis of direct labour hours.

Time to Live By has estimated that only 25% of the value of the gems and other material from the sundial can be recovered, since they were cut into such unusual shapes.

The firm plans to offer the sundial at an auction next week. The cost to transport the sundial to the auction is $150. The auction house takes a 2% cut of the selling price.

What is the lowest price Time to Live should accept for the sundial?

1 DM (2.1 board feet of wood @ $25 per linear foot) $52.50 DL (.25 hour @ $25/hour) 6.25 VOH (3 MH @ 1.5/hour) 4.5 FOH (3 MH @ 25.50/hour) 76.5 TOTAL COST $139.75 CO Capacity 450,000 MH 9 Usage 325,000 MH 10 11 Offer 12 Units 40,000 13 Price $100 14 Special order MH 120,000 15 Change to DL 2 times 16 17 18 Capacity Check 19 Full capacity 450,000 given 20 Current usage 325,000 given 21 Special order needs 120,000 number of units in offer times MH per unit 2Z 5,000 23 Adequate capacity exists 24 25 Special Offer 26 Price 5 100.00 given 27 Cost 28 DM 52.50 given 29 DL 12.50 DL times 2 30 VOH 4.50 given 31 Increase to NI per unit 30.50 Prices less costs 32 33 Total increase to NI 1,220,000 INI per unit times units in offerA B C D E 1 DM $200.000 DL 30.000 3 VOH 5.000 4 FOH 15.000 Recoverable value of DM 25% Transportation cost 150 Auction House fee 2% Reworked Gems $50,000 DM times 25%% Transportation 150 given 2 Costs to be recovered $50,150 sum 3 Gross up for fee 51,173 cost to be recovered divided by 1 - fee percent 4 5 The firm should accept any price over $51,173 6 9