The Bertrand company manufactures radiators for the automotive industry. It sells its entire annual production of 80,000 units at a price of $ 80 per unit. The company wishes to evaluate the possibility of modifying its manufacturing process. This change would reduce direct labor time by 30 minutes, which is 25% of the time required in MOD per unit. Currently, the time required to make a heater is 2 hours and the hourly rate is $ 12 / hour. In addition, this would influence the variable manufacturing overheads, as it has been established that these vary with the time of direct labor. In return, fixed manufacturing overheads would increase by $ 240,000 per year. Additional data: Raw materials: $ 10 per unit MOD rate: $ 12 per hour General manufacturing costs Variables: $ 8 per hour Fixed: $ 720,000 Selling fees Variables: 10% of the sale price Fixed: $ 640,000 As the company sells all of its production, there is no start and end inventory. We ask : A) Prepare an overall analysis by presenting it using the full cost method B) Prepare a global analysis by presenting it using the variable cost method C) Prepare a differential analysis of the effects of this modification D) If the beginning inventory was 5,000 units and the closing inventory was 8,500 units, what would have been the difference in profit between the full cost method and the variable cost method? Use the numbers from the current situation to do your calculations.