127 121 12 A company makes phones, pads and laptops. The Income for each is below: 129 130 131 132 133 134 Revenue Variable Costs Contribution Margin Fixed Costs Net Income Phones Pads Laptops $ 1,000,000 $ 664,200 $ 100.000 $ 600,000 $ 378,520 $ 76,000 S 400,000 $ 285,680 $ 24.000 $ 300,000 $ 227,940 $ 50,000 S 100,000 $ 57,740 $ (26,000) 135 136 137 130 They are considering getting out of the laptop business. If they stop selling laptops all the variable costs for that division will be eliminated and 20,000 of the fixed costs will be eliminated. Should they eliminate the Laptop Division or not? And Why...show the numbers 139 140 141 142 143 144 145 140 147 148 149 150 151 152 153 13 Company A sells floor mats to schools for PE classes. For the first 6 months of 2019 the company had the following operating results. They are at 80% capacity Variable Fixed Current Numbers Sales (100,000 uni $7,000,000 without the offer Cost of goods sold 4,200,000 3150000 1050000 Gross profit 2,800,000 Operating expense 2.000.000 1400000 600000 Net income $800,000 The company received a special offer from a large school district to buy 600 mats at $45 each If they accept the offer, Fixed Costs will not change but they will have $1.500 additional shipping costs Show with an analysis why they should accept or reject this offer 155 156 157 150 189 160 161 103 16 106