the solving process of a, b, c &d

The Asia division of High Tech Ltd. has two plants, a newly renovated automated plant in uen Wan and an older, less-automated plant in Shekou. Both plants produce the same battery that is sold to mobile phone manufacturers. Asia division expects to produce and sell 192,000 batteries during the coming year. The production manager has the following data available regarding the unit costs, unit prices, and production capacities for the two plants. All fixed costs are based on a normal year of240 working days. When the number of working days exceeds 240, variable manufacturing costs would increase by $3 per unit in Tsuen Wan and $8 per unit in Shekou. capacity of 300 working days. Each plant has a High Tech Ltd. charges each of its plants on a per unit basis for administrative services such as payroll, general accounting and purchasing. For each plant at both Tsuen Wan & Shekou, the fee of $6.50 represents the variable portion of the general and administrative expenses. Tsuen Wan Shekou $ 150.00 150.00 Selling price Variable manufacturing cost Fixed manufacturing cost Commission (5%) General & administrative expenses Total unit cost Profit per unit Production rate per day 15.00 7.50 21.00 30.00 7.50 25.50 S 135.00 S 131.50 15.00 S 18.50 400 units 320 units Required: marks) (e) Determine the annual breakeven units for each of the Asia division's plants. (b) Determine the operating-ineome that would result if the production (4 marks) manager insists on producing 96,000 units at each plant even though this would be above the normal capacity of the Shekou's plant. Determine the optimal production plan to produce the 192,000 units at both Tsuen Wan and Shekou plants and the resulting operating income of the Asia Division. Support your conclusion with calculations. (4 marks) (c) The Asia Division only produces one product and you were able to use CVP analysis to determine your answers. How can CVP analysis be applied to a company producing multiple products? (3 marks) (d)