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Balrd Corporation makes and sells state-of-the-art electronics products. One of its segments produces The Math Machine, an Inexpensive calculator. The company's chief 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 units per year Revenue (40,eee units $11) Unit-level variable costs $ 440,0ee Materials cost (40,000 x $3) Labor cost (40,000 x $2) Manufacturing overhead (4,e00 x $e.50) Shipping and handling (40,eee $e.32) Sales commissions (40,0ee x $2) (120,000) (80,000) (20,000) (12,800) 80,00 127,280 Contribution margin Fixed expenses Advertising costs Salary of production supervisor Allocated company wide facility-level expenses (22,0e0) (62,000) 82,8e Net losS $ (38,8ee) Requirec a. A large discount store has approached the owner of Balrd about buylng 9,000 calculators. It would replace The Math Machine's label with its own logo to avold 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 Balrd buy the calculators or continue to make them, If the volume of sales were Increased to 66,000 units? c. Because the calculator division 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 profitabillty? Complete this question by entering your answers in the tabs below Required A Required B1 Required B2 Required B3 Requiredc Calculate the total cost for Baird to make and buy the 40,000 calculators. Make Buy Total relevant cost S 260,000