Please show the math for each question listed below. Thank you!

3. A company is considering the purchase of some equipment that in the second year of operation should cause an increase in sales of $150,000, an increase in cash expenses of $90,000, and a depreciation deduction of $45,000. If the appropriate tax rate is 20%, the after-tax effect of this equipment on cash flows in year two is a. net after-tax cash inflows of $57,000 b. net after-tax cash inflows of $9,000 c. net after-tax cash inflows of $15,000 d. no effect 7. Fird Company manufactures a part for its production cycle. The costs per unit for 10,000 units of this part are as follows: $20 15 Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs 16 Is $66 The fixed factory overhead costs are unavoidable. Assuming no other use of their facilities, the highest price that Fird Company should be willing to pay for the part is a. $51 b. $41 c. $35 d. $45 9. Insurity offers 2 types of window coverings - automobile and home. For every home window covering sold, Insurity typically sells 4 auto window coverings. Insurity charges $60 for each auto window covering and $150 for home window covering. However, given the standardization of the manufacturing process, the variable costs associated with each are the same, at $15 per covering. Overall, Insurity incurs $160,000 in fixed costs per period. Assuming a constant sales mix, how many units of auto window coverings must Insurity sell to realize a pre-tax profit of $400,000? a. 2,032 b. 7,112 c. 2,539 d. 1,778 Use the following information to answer the next 2 questions: Riverside Industries has three product lines, A, B, and C. The following information is available: $100,000 76,000 $24,000 $90,000 48,000 $42,000 $44,000 35,000 $9,000 Sales Variable costs Contribution margin Fixed costs: Avoidable Unavoidable Operating income 9,000 6,000 $9,000 18,000 9,000 $15,000 3,000 7,700 $(1,700) 11. Riverside's sales team has determined that if product line A were discontinued, unit sales for product lines B and C would each increase by 15%. Under this scenario, what is the impact on Riverside's operating income if product A is discontinued? a. Increase of $7,650 b. Increase of $13,400 c. Decrease of $4,650 d. Decrease of $7,350 12. Riverside Industries is thinking of dropping product line C because it is reporting a loss. Assuming Riverside drops line C and does not replace it, the operating income will a. decrease by $6,000 b. decrease by $9,000 c. increase by $2,400 d. increase by $600