there is 2 question

3. Global cost-benefit analysis (5 Marks) Due to rising labor costs in China, Superior Garment, based in Singapore, is considering shifting part of its production facilities from China to an emerging market, Vietnam, to better integrate its supply chain in the Southeast Asia region. Jason Chua, the CFO of the company, estimates that Superior Garment needs to invest $735,000 to acquire an existing factory in Vietnam and another $285,000 in renovations and installation of new machineries. The cost of training new workers is estimated to be $310,000. Andrew believes that the new factory will lead to an estimated $928,000 savings in labor costs and another $417,000 savings in logistics expenses. Requirement Use cost-benefit analysis to recommend whether Fortune Garment should shift part of its production facilities from China to Vietnam. Explain your answer. Compute equivalent units and percentage of completion (5 Marks) China Mobile uses a process costing system to determine the product costs of one of its products. The product will go through three processes and packaging will be the last process. The Packaging Department reported the following data for last month: China Mobile Packaging Department Step 1: Step 2: Equivalent Units Physical Flow of Units and Equivalent Units Flow of Physical Transferred Direct Conversion Flow of Production Units In Materials Costs Units to account for: Beginning work in process 8.400 Started in production (a) Total physical units to account for 19.000 Units accounted for: Completed and transferred out 12 000 (d) Ending work in process 5.600 1,400 Total physical units accounted for Total Equivalent Units 10 Requirements 1. Summarize the flow of physical units and complete the missing figures from (a) to (j). 2. Compute the percentage completed of ending work in process inventory with respect to direct materials and with respect to conversion