Wilson Cullumber is a leading producer of vinyl replacement windows. The company's growth strategy focuses on developing domestic markets in large metropolitan areas. The company operates a single manufacturing plant in Kansas City with an annual capacity of $500,000$ windows. Current production is budgeted at $450,000$ windows per year, a quantity that has been constant over the past three ye$$rs$.$ Based on the budget, the accounting department has calculated the following unit costs for the windows:

Direct materials $$50\mathrm{.}00$

Direct labor $25\mathrm{.}00$

Manufacturing overhead $16\mathrm{.}00$

Selling and administrative $14\mathrm{.}00$

Total unit cost $$105\mathrm{.}00$

The company's budget includes $$5,400,000$ in fixed overhead and $$3,150,000$ fixed selling and administrative expenses. The windows sell for $$150\mathrm{.}00$ each. A $2\%$ distributor's commission is included in the selling and administrative expenses.

a$1)$ Calculate variable overhead per unit and variable selling and administrative costs per unit. $($Round answers to $2$ decimal places, eg$.15\mathrm{.}25.)$

Variable overhead per unit $

Variable selling and administrative costs per unit $

a$2)$ Bramble, Finland's second largest homebuilder, has approached Wilson with an offer to buy $75,000$ windows during the coming year. Given the size of the order, Bramble has requested a $30\%$ volume discount on Wilson's normal selling price. The contribution lost from regular sales $25,000$ units.

Calculate the contribution from special order. $($If net contribution is negative, enter amount with a negative sign, eg$.-5,285$ or parentheses, e$.$g$.(5,285).$

Round answer to O decimal places, e$.$g$.8,971.)$

Net contribution from special order $

a$3)$ Return to the original data. Monk Builders has just signed a contract with the state government to replace the windows in low$-$income housing units throughout the state. Monk needs $80,000$ windows to complete the job and has offered to buy them from Wilson at a price of $$120\mathrm{.}00$ per window.

Monk will pick up the windows at Wilson's plant, so Wilson will not incur the $$2$ per window shipping charge. In addition, Wilson will not need to pay a distributor's commission, since the windows will not be sold through a distributor.

Calculate the contribution from special order, contribution lost from regular sales and the net captribution from special order.

Contribution from special order $

Contribution lost from forgone regular sales $

Net contribution from special order $

a$4)$ If Wilson decides to accept Monk's offer, it will need to find an additional $30,000$ windows to meet both the special order and normal sales. Marin Panes has offered to provide them to Wilson at a price of $$140\mathrm{.}00$ per window. Marin Panes will deliver the windows to Wilson, and Wilson would then distribute them to its customers.

Calculate total contribution from outsourcing.

Total contribution from outsourcing $