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When Alps Ltd operates at normal capacity, it manufactures 2,00,000 units of product per year. The unit cost of manufacturing at normal capacity is as follows: Direct materials $ 7.80 Direct labour 2.1 Variable overheads 2.5 Fixed overheads 4 Product cost (per unit) 16.4 Selling price 21 During the next 3 months, only 10,000 units can be purchased and sold. Management plans to shut down the plant, estimating that the fixed manufacturing overheads can be reduced to $ 74,000 for the quarter when the plant is not operating, the fixed overhead costs are incurred at a uniform rate through out the year Additional costs of plant shutdown for the 3 months are estimated at $ 14,000. You are required to answer: (a) Should the plant be shut down for 3 months? Show computations? (b) What is the shutdown point for the 3 months in units of product