Answer:
Explanation:
a) 
Fixed Costs of Bracelet A	
Advertising Costs   5,000$                                      
Annual depreciation 5,000$                                      
Total Fixed Costs   10,000$                
Fixed Costs for Bracelet B
Advertising Costs   3,000
Annual depreciation 4,000
Total Fixed Costs $ 7,000         
b) 
Variable Costs for Bracelet A	
Cost of Materials per unit	$ 10                                            
Cost of labor per unit	$ 15	
Total Variable Costs per unit $25	
Variable Costs for Bracelet B
Cost of Materials per unit	$20
Cost of labor per unit	$15
Total Variable Costs per unit $35                           
c) Avoidable costs
Avoidable Costs	Bracelet A	
Cost of Materials per unit	$10	
Cost of labor per unit	$ 15	
Avoidable Costs Bracelet B
Cost of Materials per unit $20
Cost of labor per unit $15