Please answer all the questions according to the case study.

1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation? 1. What role does Danshui Plant No. 2 play in the overall value chain surrounding this product line and contract? What's the impact of that value chain on the strategic issues facing this plant? What seems to be the critical business issue the plant (and Wentao) is facing? 2. Calculate their budgeted cost per unit, then look at: What is the selling price? What is the gross margin? And the gross margin percentage? What do you think of this budgeting? Why would they budget so close to breakeven? What is their actual cost per unit? What is breakeven (in units)? Should 180,000 units show a profit or a loss? 3. Calculate a flexible budget: What are the flexible-actual variances? What do you learn from the flex-actual variances? - How does this story compare to Jianye Ma's explanation