$\backslash$table$[[$DM Cost $($$$),5,600],[$DL Cost $($$$),3,300],[$DL Hours,$200],[$Number of Purchase Orders,$3],[$Number of Materials Moves,$32],[$Number of Machine Setups,$4],[$Number of Inspections,$20],[$Number of Components,$640],[$Number of Square Feet Occupied,$320]]$

Q$-5)$ What is the unit manufacturing cost per armoire under traditional costing?

Q$-6)$ What is the unit manufacturing cost per armoire under the proposed activity$-$based costing?

Use below information for Questions $7$ to $10$: Jane Botosan operates a bed and breakfast hotel in a resort area near Lake Michigan. Depreciation on the hotel is $$60,000$ per year. Jane employs a maintenance person at an annual salary of $$41,000$ and a cleaning person at an annual salary of $$24,000.$ Real estate taxes are $$10,800$ per year. The rooms rent at $$124$ per person per night including breakfast. Laundry and cleaning services cost $$10\mathrm{.}8$ per person per night and the food is $$5\mathrm{.}6$ per person per night.

Q$-7)$ Determine the BEP in sales.

Q$-8)$ Determine TNI in sales for $$50,000NI.$

Q$-9)$ Jane is considering changing the business strategy. She considers installing additional cleaning machines which will decrease laundry and cleaning service per person per night by $$3.$ However, fixed depreciation cost will increase by $$4,060.$ Determine BEP in sales if the changes are made. $($Do NOT round the rental number to integer.$)$

Q$-10)$ Determine BEP in units at which Jane would be indifferent between the current and proposed business models. $($Do NOT round the rental number to integer.$)$