Gerald Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow. Basco Boards Shimano Boards Production costs $ $ $ $ $ $ Direct materials 25.10 38.20 Direct labor 31.10 53.20 Allocated overhead 15.55 20.20 Total units produced and sold Total sales revenue 9,100 5,100 $456,450 $1,192,100 Gerald allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $59,500 per quarter, to the two products equally. Required: a. Compute the per-unit cost for each product. (Round your answers to 2 decimal places.) Basco Boards Shimano Boards Cost per unit b. Compute the profit for each product. Basco Boards Shimano Boards Profit

Please explain  calculation of transaction b)  Where the value 612 is coming

PLEASE, WRITE THE SOLUTIONS ON PAPER, EXPLAINING THE ENTIRE PROCESS, THE ONLY AND CORRECT ANSWERS ARE FOR (i) V(t) = exp (-2e^0.02t + 2 ) for 0 15 (i) Derive, and simplify as far as possible, expressions in terms of t for V(t), where V(t) is the present value of a unit sum of cash flow made at time t. You should derive separate expressions for the three sub-intervals. (ii) Hence, making use of the result in part (i), calculate the value at time t = 3 of a payment of £2,500 made at time t = 15. (iii) Calculate, to the nearest 0.01%, the constant nominal annual rate of interest convertible half-yearly implied by the transaction in part (ii). (iv) Making use of the result in part (i), calculate the present value of a payment stream p(t) paid continuously from time t = 15 to t = 20 at a rate of payment at time t given by: p(t) = 300e 0.02t

solve it using this method: S2 = (((1+S1)*(1+F2))1/2 )– 1 S3 = ((1+S1)*(1+F3)) 1/3 - 1   P = 50/(1+S1)+50 / (1+S2) 2 + 1050 / (1+S3) 3    and find the value of p