13-15 pls

13. Product WD41 has sales revenue of $680,000, cost of goods sold $740,000 including 73% variable cost, and selling expenses of $40,000 including 22% fixed costs. The product creates an operating loss of $100,000. All fixed costs will still be paid by the company if WD41 is discontinued. Calculate the amount of decrease or increase in operating net income if product WD41 is discontinued 14. Kool Ade, Inc. owns an 80,000 square ft. building for its operations. Kool Ade uses only half of the building and is considering two options for the unused space. 7up Co. would like to purchase the half of the building that is not being used for $850,000. Kool Ade would pay a 5% commission to a broker at the time of the sale to 7up. Fanta, Inc. would like to lease the half of the building for the next 5 years at $165,200 cach year. Kool Ade would have to continue paying $0.50 per square ft property taxes each year and $2,000 of yearly insurance on the property, according to the proposed lease agreement. If the space is sold to 7up, Kool Ade would only pay for insurance and property taxes for its half of the building. Prepare a differential analysis that shows whether Kool Ade should sell half its building to 7up or lease half of its building to Fanta. 15. Romulan Co, has several old computers that originally cost $28,700 and had accumulated depreciation of $21,000. The old computers could be sold as is for $8,400. Alternatively, they could be updated with new software for a total additional cost of $6,100 and sold for a higher price to a company in Italy. If Romulan sells the computers in Italy, they will have to pay a 10% export tariff (tax) based on sales revenue. Romulan decides to update the computers and sell them in Italy. Net income increases $8,200 as a result. Calculate the total sales price of the updated computers (round to the nearest SI)