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Cane Company manufactures two products called Alpha and Beta that sell for $$190$ and $$155,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $122,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $40$ $ $24$

Direct labor $3428$

Variable manufacturing overhead $2119$

Traceable fixed manufacturing overhead $2932$

Variable selling expenses $2622$

Common fixed expenses $2924$

Total cost per unit $ $179$ $ $149$

The company$$s traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

Foundational $13-2($Algo$)$

What is the company$$s total common fixed expenses?

Assume Cane expects to produce and sell $94,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $24,000$ additional Alphas for a price of $$136$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

Assume Cane expects to produce and sell $104,000$ Betas during the current year. One of Cane$$s sales representatives found a new customer willing to buy $3,000$ additional Betas for a price of $$62$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

Assume Cane expects to produce and sell $109,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $24,000$ additional Alphas for a price of $$136$ per unit; however, pursuing this opportunity will decrease Alpha sales to regular customers by $11,000$ units.

What is the financial advantage $($disadvantage$)$ of accepting the new customer$$s order?

Based on your calculations above should the special order be accepted?

Assume Cane normally produces and sells $104,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

Assume Cane normally produces and sells $54,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

Assume Cane normally produces and sells $74,000$ Betas and $94,000$ Alphas per year. If Cane discontinues the Beta product line, its sales representatives could increase sales of Alpha by $14,000$ units. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

Assume Cane expects to produce and sell $94,000$ Alphas during the current year. A supplier offered to manufacture and deliver $94,000$ Alphas to Cane for a price of $$136$ per unit. What is the financial advantage $($disadvantage$)$ of buying $94,000$ units from the supplier instead of making those units?

Assume Cane expects to produce and sell $69,000$ Alphas during the current year. A supplier offered to manufacture and deliver $69,000$ Alphas to Cane for a price of $$136$ per unit. What is the financial advantage $($disadvantage$)$ of buying $69,000$ units from the supplier instead of making those units?