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step_1.xlsx

Sheet1

Factory space
Cost alloacted fixed 1500000 $ 5,000
Cost allocated variable 6000000 $ 20,000
Component $ 25,000
Cost per unit $ 50,000
labor
Cost alloacted fixed 1500000 $ 5,000
Cost allocated variable 8000000 $ 26,667
Component $ 25,000
Cost per unit $ 56,667

Sheet2

Sheet3