34,000 is not correct, either is 44,000.

Balrd Corporation makes and sells state-of-the-art electronics products. One of Its segments produces The Math Machine, an Inexpenslve calculator. The company's chlef accountant recently prepared the following Income statement showing annual revenues and expenses assoclated with the segment's operating activities. The relevant range for the production and sale of the calculators Is between 32,000 and 66,000 unlts per year Revenue (4,eee units x $11) Unit-level variable costs $ 440,0ee Materials cost (40,000 x $3) Labor cost (40,000 x $2) Manufacturing overhead (40,e00 x $0.50) Shipping and handling (40,eee $e.32) sales commissions (40,000 x $2) (120,000e) (80,000) (20,000) (12,8e0) (80,000) 127,288 Contribution margin Fixed expenses Advertising costs Salary of production supervisor Allocated company wide facility-level expenses (22,900) (62,000) 82,000 Net losS $ (38,8ee) Requirec a. A large discount store has approached the owner of Baird about buylng 9,000 calculators. It would replace The Math Machlne's label with its own logo to avoid affecting Balrd's existing customers. Because the offer was made directly to the owner, no sales commisslons on the transaction would be Involved, but the discount store is willing to pay only $6.20 per calculator. Calculate the contribution margin from the speclal order. Based on quantitative factors alone, should Balrd accept the special order? b-1. Balrd has an opportunity to buy the 40,000 calculators It currently makes from a rellable competing manufacturer for $6.50 each. The product meets Balrd's quality standards. Balrd could continue to use Its own logo, advertising program, and sales force to distribute the products. Should Balrd buy the calculators or continue to make them? b-2. Calculate the total cost for Balrd to make and buy the 40,000 calculators. b-3. Should Baird buy the calculators or continue to make them, If the volume of sales were Increased to 66,000 units? c. Because the calculator divislon is currently operating at a loss, should It be ellminated from the company's operations? Support your answer with appropriate computations. Specifically, by what amount would the segment's ellmination Increase or decrease profitabillity? Complete this question by entering your answers in the tabs below Required A Required B1 Required B2 Required B3 Requiredc Because the calculator division is currently operating at a loss, should it be eliminated from the company's operations? Support your answer with appropriate computations. Specifically, by what amount would the segment's elimination increase or decrease profitability? (Negative amounts should be indicated by a minus sign.) Contribution to profit (loss) Should it be eliminated from the company's operations