part 1 - Comptech hired Erwin & Associates to design a new computer-aided manufacturing facility that has the capacity to produce 250 computers per month. The variable costs for each computer are $150 and the fixed costs total $62,250 per month. Required What is the average cost per unit if the facility normally expects to operate at 80 percent of capacity?

part 2- Maribeths Cafe bakes croissants that it sells to local restaurants and grocery stores. The average costs to bake the croissants are $0.55 for 500 and $0.50 for 600. Required If the total cost function for croissants is linear, what will be the average cost to bake 560?

Wang Manufacturing uses regression analysis to predict manufacturing overhead costs based on labor-hours and/or machine-hours and has developed the three following regression equations. 306 Part Two Planning and Decision Making Regression 1 Regression 2 Regression 3 SE 33,844 45,383 31,044 R-squared 0.55 0.35 0.58 t-values: Labor-hours 2.3 1.9 Machine-hours 1.1 0.8