Dowdell Inc. manufactures and sells Dodgeballs, a unique toy for all aged consumers. Dodgeballs are sold across the US and Canada in several different retail stores at a price of $50 per unit. In 2021, Dowdell produced and sold at their normal volume level. The 2021 income statement for Dowdell is provided below: 2021 Revenue $6,000,000 -Direct Materials 1,440,000 -Direct Labor 480,000 -Variable MOH 360,000 -Variable Selling and Admin 180,000 Total Contribution Margin 3,540,000 -Fixed Manufacturing Overhead 1,100,000 -Fixed Selling and Admin 740,000 Operating (pretax) Income 1,700,000 Assume that each of the situations described in each question below is independent of the others. Also, unless stated otherwise, assume that the cost behavior patterns, selling price, and sales volume will continue into the future. Assume also that decision makers are rational profit maximizers. Dowdells management is considering investing in new manufacturing equipment in 2023. This new equipment would increase Dowdells fixed manufacturing overhead costs by $140,000 per year. However, this new equipment is expected to reduce Dowdells direct labor costs per unit by 10% and their variable manufacturing overhead costs per unit by 20%. Expected production and sales volume, sales price, and other cost behaviors are expected to stay the same as in 2021. (a) Should Dowdell purchase the