Answer:
CANE COMPANY 
a. total amount of traceable fixed manufacturing overhead 
Alpha  =  $19*105,000   = $1,995,000
Beta  = $21*105,000   =   $2,205,000
b.  Company's total amount of common fixed expenses =
 Aplha  = $18*105,000 =     $1,890,000
Beta   = $13* 105,000 =     $1,365,000
Total                           =    $3,255,000
c.  Increase in profit as result of accepting the offer = additional contribution * additional unit sold 
                         = $14*13,000 
                             = $182,000
additional contribution =$92 - (30 + 23 + 10 + 15)
d.  Decrease in profit = loss of contribution * unit sold
                                      = -13 *4000 
                                      =  ($52,000)
    loss of contribution  =  42 -( 18+ 16 +8+13) 
Explanation: