Pangea manufactures sunglasses with various fashion frame options. Their sunglasses generally sell for $10-$15 per pair. The frames are created in-house (molded), with the lenses and screws purchased from other companies.

a. As the cost accountant for their Delaware plant, you are responsible for budgeting, rate setting and investment analysis. b. Sometimes the plant management's plans and the requirements from corporate do not align. c. In "real life", you would discuss any differences with plant management and corporate to reach an agreement. d. For this project, use the data included below, as well as your best judgement and document any decisions you make as well as any assumptions as well.