CAN I PLEASE GET HELP WITH THESE TWO QUESTION.

Joseph Hansen, president of Electronica, Inc., was concerned about the end-of-the-year marketing report that he had just received. According to Kylee Hepworth, marketing manager, a price decrease for the coming year was again needed to maintain the company's annual sales volume of integrated circuit boards (CBs). This would make a bad situation worse. The current selling price of $27 per unit was producing a $3-per-unit profithalf the customary $6-per-unit profit. Foreign competitors keep reducing their prices. To match the latest reduction would reduce the price from $27 to $21. This would put the price below the cost to produce and sell it. How could the foreign firms sell for such a low price? Determined to find out if there were problems with the company's operations, Joseph decided to hire Carsen Hepworth, a well-known consultant and brother of Kylee, who specializes in methods of continuous improvement. Carsen indicated that he felt that an activity-based management system needed to be implemented. After three weeks, Carsen had identified the following activities and costs:

Batch-level activities:
Setting up equipment	187,500
Materials handling	270,000
Inspecting products	183,000
Product-sustaining activities:
Engineering support	180,000
Handling customer complaints	150,000
Filling warranties	255,000
Storing goods	120,000
Expediting goods	112,500
Unit-level activities:
Using materials	750,000
Using power	72,000
Manual insertion labora	375,000
Other direct labor	225,000
Total costs	$2,880,000b

Assume that Carsen suggested that kaizen costing be used to help reduce costs. The first suggested kaizen initiative is described by the following: switching to automated insertion would save $90,000 of engineering support and $135,000 of direct labor. Now, what is the total potential cost reduction per unit available? If required, round your answer to the nearest cent.

Calculate income based on current sales, prices, and costs.

Sales	$fill in the blank 13 per unit
Costs	fill in the blank 14 per unit
Income	$fill in the blank 15 per unit

Now, calculate the income using a $21 price and an $18 price, assuming that the maximum cost reduction possible is achieved (including Requirement 4's kaizen reduction).

	Income
$21 price	$fill in the blank 16 per unit
$18 price	$fill in the blank 17 per unit