Warm Boots manufactures and sells a patented ski boot with 9-volt batteries designed to keep a skier's feet warm even when the outside temperature reaches -10 C. Warm Boots is organized into three divisions: Admin, Manufacturing, and Marketing & Sales. To promote cost efficiency, Manufacturing is treated as a cost center, where its manager is evaluated and paid a bonus based on minimizing the actual average cost of manufacturing boots in the week. The manager of Manufacturing has the discretion to choose its production level. Marketing and Sales is treated as a profit center, where its profits are computed as the sales revenue it generates less the manufacturing cost of the boots. The manufacturing cost of the boots is the number of coots sold in the week times the actual average cost of manufacturing the boots in that week. The manager of Marketing and Sales has the discretion to set the price per pair of boots and is paid a bonus based on reported profits. The following table summarizes how price and total cost varies with the number of boots produced and sold per week. Total Cost includes both fixed and variable cost where the fixed cost is the annual fixed cost divided by 52 weeks per year.

Qty	Price	Total Cost
20	300	645.00
21	290	672.30
22	280	700.20
23	270	728.70
24	260	757.80
25	250	787.50
26	240	817.80
27	230	848.70
28	220	880.20
29	210	912.30
30	200	945.00
31	190	978.30
32	180	1012.20
33	170	1046.70
34	160	1081.80
35	150	117.50

a) as the head of manufacturing, how many boots will you manufacture if given the discretion to set production levels? Show calculations to support your answer.

b) If you managed Marketing and Sales and given the production level set in part a, what price would you choose for a pair of boots that maximiez your bonus? Show calculations to support your answer

c) Given the decisions of the Manufacturing and Marketing & Sales managers answers in part a & b, is the firm maximizing profits? Why or why not.