What are issues$-$identification and Analysis

Dining set produced and sold in $2024,20,000$ and in $202521,000$

Selling Price in $2024$ is $$200$ and in $2025$ is $$220$

Direct material$($square meter$)$ in $2024$ is $60,000$ and in $2025$ is $62,500$

Direct material cost per square meter in $2024$ is $$20$ and in $2025$ is $$22$

Manufacturing costs of dining sets in $2024$ is $$25,000$ and in $2025$ is $$25,000$

Total manufacturing conersion costs in $2024$ is $$1,000,000$ and in $2025$ is $1,100,000$

Manufacturing conversion costs $($ per unit of capacity$)$ in $2024$ is $$40$ and in $2025$ is $$44$

Selling and customer service capacity$($customer$)$ in $2024$ is $60$ and in $2025$ is $58$

Tolal selling and customer service costs in $2024$ is $$360,000$ and in $2025$ is $$362,500$

Cost per customer of selling and customer service capacity in $2024$ is $$6000$ and in $2025$ is $$6,250$

Manager Looking for some ways to refuce ditect msterial costs. In $2024$ has $46$ customers and expected to be $50$ in $2025.$