Metal frames for kick scooters are manufactured in two steps: stamping and assembly. each frame is made up of three pieces: one unit of part a and two units of part b.
the parts are fabricated by a single stamping machine that requires a set up time of 90 minutes switching between two part types. once the machine is set up, the activity time for parts, regardless of type, is 30 seconds each piece. currently, the stamping machine rotates its production between one batch of 120 part a

An outside manufacturer has offered to produce 60,000 daks and ship them directly to andretti's customers. if andretti company accepts this offer, the facilities that it uses to produce daks would be idle; however, fixed manufacturing overhead costs would be reduced by 75%. because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only two-thirds of their present amount. what is andretti's avoidable cost per unit that it should compare to the price quoted by the outside manufacturer?

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Ryan terlecki organized a new internet company, capuniverse, inc. the company specializes in baseball-type caps with logos printed on them. ryan, who is never without a cap, believes that his target market is college and high school students. you have been hired to record the transactions occurring in the first two weeks of operations.