Alpena Corporation manufactures smartphone and tablet cases. The following is the cost of each unit.

Decatur Devices has approached Alpena with an offer to buy $3,000$ cases at a price of $$19\mathrm{.}20$ each for its new specialty

tablet designed for health care workers. The regular price of an Alpena case is $$33\mathrm{.}50.$ Alpena has the total capacity to

produce $180,000$ units without increasing its fixed overhead. Decatur Devices requires that each case use its branding,

which requires a more expensive embossing step. This will result in an additional $$3\mathrm{.}55$ per case labor cost. The material

cost of of the Decatur case will be the same as for the current models. The Decatur order will also require a one$-$time rental

of embossing equipment for $$3,749.$

Required:

a$.$ Prepare a schedule to show the impact of filling the Decatur Devices order on Alpena's profits for the year.

b$.$ Would you recommend that Alpena accept the order?

c$.$ Considering only profit, determine the minimum quantity of cases in the special order that would make it profitable,

assuming capacity is available.

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