Would you please explain to me one by one, please?

Question 1, 2, and 3.

Thank you so much for your hard work and help ! :-)

MINI-CASE Ethics; Equivalent units of production Cincinnati Beverages Inc. has three plants that make and bottle cola, lemon-lime, and miscellaneous flavored beverages, respectively. The ravw materials, labor costs, and automated technology are comparable among the three plants. Top management has initiated an incentive compensa- tion plan whereby the workers and managers of the plant with the lowest unit cost per bottle will receive a year-end bonus. The results, approved by the plant manager and reported by the plant controllers at each loca- tion, were as follows: Item LO2 Norwood Hartwell St. Bernard $325,000 250,000 $200,000 $450,000 170,000 375,000