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 chlef accountant recently prepared the following Income statement showing annual revenues and expenses assoclated with the segment's operating actlvitles. The relevant range for the production and sale of the calculators is between 32,000 and 66,000 units per year. Required 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 commissions 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 quantlative factors alone, should Balrd accept the speclal 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. Calculate the total cost for Baird to make and buy the 40,000 calculators. b-2. Should Balrd buy the calculators or continue to make them? b-3. Should Balrd buy the calculators or contlnue 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 eliminated from the company's operations? Support your answer with approprlate computations. Specifically, by what amount would the segment's ellmination Increase or decrease profitability? Complete this question by entering your answers in the tabs below. A large discount store has approached the owner of Baird about buying 9,000 calculators. It would replace The Math Machine's label with its own logo to avoid affecting Baird's existing customers. Because the offer was made directly to the owner, no sales commissions 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 special order. Based on quantitative factors alone, should Baird accept the special order? Note: Negative amount should be indicated by a minus sign