Please help me with this question. Thank you so much!

1) Braintree Ltd. manufactures coats in a large facility. One area in the production facility is an underused storage space. The company has twice turned down offers to lease out this facility. This situation is an example of what costing concept? How should Braintree handle the costing for this situation? 2) Whitman Products and Rockland Industries report the following information at December 31: a. Which company is a manufacturer? Explain. b. Prepare the current asset section of the balance sheet for the manufacturer. WHITMAN ROCKLAND Amounts receivable $41,000 $63,000 Cash 6,000 7,000 Finished goods inventory 25,000 Goods in proeeos inventory 40,000 Merchandise inventory 43,000 Prep-aid. expenses 1,000 2,000 Raw materials inventory 21,000