The Kobayashi Corporation manufactures filing cabinets in two operations: machining and finishing. It provides the following information: Finishing Machining 100,000 units 120,000 units nnual capaeity Annuel produetion 100,000 units 100,000 units $300,000 Fxed operating coste (excluding direct materials) Fised operating costs per unit produced (3000,000100,000, 300,000 100,000) $600,000 S3 per unit $6 per unit Each cabinet sells for $75 and has direct material costs of $35 incurred at the start of the machinin operation. Kobayashi has no other variable costs. Kobayashi can sell whatever output it produces The following requirements refer only to the preceding data. There is no connection between th requirements.(3,2,3, 8pts 30-1. Kobayashi is considering using some modern jigs and tools in the finishing operation th would increase annual finishing output by 1,200 units. The annual cost of these jigs and too is $35,000. Should Kobayashi acquire these tools? Show your calculations. 30-2. The production manager of the Machining Department has submitted a proposal to faster setups that would increase the annual capacity of the Machining Department by 9,0 units and would cost $20,000 per year. Should Kobayashi implement the change? Show y calculations. 32-3. An outside contractor offers to do the finishing operation for 10,000 units at $12 per u where the company currently pays for the $4 per unit that it costs Kobayashi to do the finis in-house. Should Kobayashi accept the subcontractor's offer? Show your calculations obayashi Corporation manufactures filing cabinets in two operations: machining and finishing. It provides the following information: Finishing 100,000 units Machinin Annual capacity Annual production 120,000 units 100,000 units 100,000 units Fixed operating costs (excluding direct materials) Fixed operating costs per unit produced ($600,000 100,000; $300,000 100,000) $300,000 $600,000 S3 per unit S6 per unit h cabinet sells for $75 and has direct material costs of $35 incurred at the start of the machining operation. Kobayashi has no other variable costs. Kobayashi can sell whatever output it produces. I he following requirements refer only to the preceding data. There is no connection between the requirements. [3,2,3, 8pts] Eac 30-1. Kobayashi is considering using some modern jigs and tools in the finishing operation that would increase annual finishing output by 1,200 units. The annual cost of these jigs and tools is $35,000. Should Kobayashi acquire these tools? Show your calculations. 30-2. The production manager of the Machining Department has submitted a proposal to do faster setups that would increase the annual capacity of the Machining Department by 9,000 units and would cost $20,000 per year. Should Kobayashi implement the change? Show your calculations 32-3. An outside contractor offers to do the finishing operation for 10,000 units at $12 per unit, where the company currently pays for the $4 per unit that it costs Kobayashi to do the finishing in-house. Should Kobayashi accept the subcontractor's offer? Show your calculations. s10x 92