solve 4,5 and 6

Read the case and follow instructions to complete the assignmeint. Windward manufactures one product. The table below displays the weekly production costs. The managerial accounting team has noticed that output costs varied considerably from week to week. The unit selling price of the product is $8.00 and the sales force earns a 10% commission for each unit sold. Other administrative and selling expenses are fixed at $1,562 per week. Windward does not carry inventory and, therefore, the number of units produced is equal to the number of units sold. Income information for three weeks is as follows: Notice that cost of goods sold (COGS) per unit changes depending on output volume. At 800 units sold, COGS per unit is $4.58. At 1,000 units sold, COGS per unit is $4.22. At 1,200 units sold, COGS per unit is $3.98. Observing that COGS per unit declined as production volume increased, the accountants conducted a cost analysis. The cost analysis was used to support pricing decisions at Windward. An average production volume over the three weeks was used to determine the cost of production, which was $6.58 per unit. The per-unit cost was also assumed to be the break-even cost, which was used to create quidelines for the sales force. Instructions: 1. Complete the highlighted items in the Excel Template, following the directions provided in the worksheet. To cam points for this question, Excel formulas must be used to compute your answers. 2. Use the amounts you computed in the Excel Template to complete items (a) through (h): a) The variable manufacturing cost per unit for this product is $2.80 b) The total variable cost per unit for this product is $3,60 c) The total fixed manufacturing cost for this product is $1590 d) The total fixed cost for this product is $3152 c) The total manufacturing cost when 1,000 units are produced is $4390 f) The total cost when 1,000 units are produced is $6752 g) The manufacturing cost per unit when 1,000 units are produced is $4,39 h) The total cost per unit when 1,000 units are produced is $6.75 Answer each of the following questions. Show your computations and formulas directly under each question. 3. How many units does Windward need to sell to break even? Show the formula to compute break-even and show all your computations. Answer: 110 3152/(83.60)3152/28.8109.4 4. Assume the office manager received a call from a customer who wanted to purchase 100 units of product (no sales commission on this order). If the break-even point has already been achieved by the sales team, what is the per-unit profit contributed by the sale of these additional 100 units? Show your computations and explain your answer. 5. Suppose a loyal customer requested to place a special order to buy 100 units at $5.50 per unit. This is a one-time only order, Windward has the capacity to fill this order, and by filling the order no other regular order will go unfilled. There is no sales commission on this special order. Assume the break-even point has already been met. a) What would be the per-unit profit or loss associated with this order? Show your computations. b) Is there an opportunity cost associated with accepting this order? Explain. c) Would you fill this order if you were the manager? Explain why or why not, 6. What did you learn about relevant costs for decision making from completing this case? Windward Administrative and Selling Admin/Selling Expenses Total Costs \begin{tabular}{|l|l|} \hline 2362 & 2.36 \\ \hline 6752 & 6.75 \\ \hline \end{tabular}