Please help me answer two question in the attachment files

Nam Hai Company produces plunge pools. Currently, the company uses internally manufactured pumps to power water jets. Nam Hai Company has found that 40 per cent of the pumps have failed within their 12month warranty period, causing huge warranty costs. Because of the company's inability to manufacture highquality pumps, management is considering buying pumps from a reputable supplier who will also bear any related warranty costs. Nam Hai company's unit cost of manufacturing pumps is $83.75 per unit, including $17.25 of allocated fixed overhead (primarily depreciation of equipment). Also, the company has spent an average of $22 (labor and parts) repairing each pumps returned. Nam Hai Company can purchase pumps for $92.50 per pump. During 2013, Nam Hai Company plans to sell 12,000 plunge pools (each pool requires one pump). Required a. Determine whether Nam Hai Company should make or buy the pumps, and the amount of cost savings arising from the best alternative. [8 marks] b. What qualitative factors should be considered in the outsourcing decision? [7 marks] c. \"Fixed costs are always irrelevant in decision making.\" Discuss. [5 marks] Hoang Minh Company intends to start business on the first of January. Production plans for the first four months are as follows: January 20,000 units February 50,000 units March 70,000 units April 70,000 units Each unit requires 2 kilograms of material. The company would like to end each month with enough raw material inventories on hand to cover 25 per cent of the following month's production needs. The material costs $7 per kilogram. Management anticipates being able to pay for 40 per cent of its purchases in the month of purchase. They will receive a 10 per cent discount for these early payments. They anticipate having to defer payment to the next month on 60 per cent of their purchases. No discount will be taken on these late payments. The business starts with no inventories on 1 January. Required a. Determine the budgeted payments for purchases of materials for each of the first three months of operations. [8 marks] b. Hoang Minh Company is preparing a master budget for the coming year. At present senior management are reviewing the inventory policies. Which budgets would policies concerning the level of inventories affects? Why? [6 marks] c. Discuss the potential issues arising for an entity if it takes a budgetary approach in which budgetary data are imposed on business unit managers by the CEO. Contrast this with an approach whereby the budgetary data is developed in a more participatory environment. [6 marks]