please help with number the two questions

The following data apply to questions 9 and 10. Omega Industries uses ten units of Z each month in the production of scientific equipment The unit cost to manufacturing one unit of Z is presented below. Direct materials $ 4,000 Materials handling (10% of direct materials cost) 400 Direct manufacturing labour 6,000 Indirect manufacturing (200% of direct labour) 12,000 Total manufacturing cost $22.400 Materials handling represents the direct variable costs of the Receiving Department that are applied to direct materials and purchased components on the basis of their cost. This is a separate charge in addition to indirect manufacturing cost. Omega's annual indirect manufacturing cost budget is one-fourth variable and three-fourths fixed. Alpha Manufacturing, one of Omega's reliable vendors, has offered to supply Zs at a unit price of $17,000. 9. [CPA Adapted) If Omega purchases units of Z from Alpha the capacity Omega would have used to manufacture these parts would be idle. Should Omega purchase the units of Z from Alpha, the unit cost of Z would increase by $3,600 b. increase by $5,300. decrease by $3,700.d. decrease by $5,600 a. 0. [CPA Adapted] Assume that Omega Manufacturing does not wish to commit to a rental agreement to rent all idle capacity but could use idle capacity to manufacture another product that would contribute $60,000 per month. If Omega elects to manufacture units of Z in order to maintain quality control, Omega's opportunity cost is a $(53,000). b. $(24,000) C. $36,000. d $60,000