The question is in the picture

Question 2 (21 marks) Florida Company manufactures electronic testing equipment and installs the equipment at customers' sites. Additional information on the Manufacturing and Installation Departments is as follows: Manufactured Installation Department Department Annual capacity 350 units 300 units Equipment manufactured and installed 300 units 300 units Florida manufactures only 300 units per year because the Installation Department has only enough capacity to install 300 units. The equipment sells for $40,000 per unit (installed) and has direct material costs of $15,000. All costs other than direct material costs are fixed. b) What is the cost of a defective unit produced at (i) the Manufacturing Department, (ii) the Installation Department? Support with figures