E13-27 (similar to) Melissa Corporation makes a special-purpose machine, D4H, used in the textile industry. Melissa has designed the D4H machine for 2020 to be distinct from its competitors. It has been generally regarded as a superior machine. Melissa presents the following data for 2019 and 2020. (Click the icon to view the data.) (Click the icon to view additional information.) Question Help Suppose that during 2020, the market for Melissa's special-purpose machines grew by 3%. All increases in market share (that is, sales increases greater than 3%) are the result of Melissa's strategic actions. Read the requirement. Data Table Data Table 2019 2020 1. Units of D4H produced and sold 2. Selling price 3. Direct materials (kilograms) 210 $ 38,000 $ 325,000 230 41,000 340,000 The company has chosen a product differentiation strategy. The growth, price- recovery and productivity components of the change in operating income from 2019 to 2020 are as follows: Revenue effect of growth $ Cost effect of growth 760,000 F 278,568 U 4. Direct material cost per kilogram $ 9.00 $ 9.25 $ 481,432 Change in operating income due to growth F 5. Manufacturing capacity in units of D4H 300 300 6. Total conversion costs $ 7. Conversion cost per unit of capacity $ 2,250,000 $ 7,500 $ 8. Selling and customer-service capacity 9. Total selling and customer-service costs 10. Selling and customer-service capacity per customer 125 customers 2,280,000 7,600 120 customers Revenue effect of price recovery $ 690,000 F Cost effect of price recovery 106,488 U $ 583,512 Change in operating income due to price recovery F $ 1,250,000 $ $ 10,000 $ 1,188,000 9,900 $ 197,056 Change in operating income due to productivity F - Requirement Print Done Done Choose from any list or enter any number in the input fields and then cli Calculate how much of the change in operating income from 2019 to 2020 is due to the industry-market-size factor, product differentiation, and cost leadership. How successful has Melissa been in implementing its strategy? Explain. Print Done g income or unfavorable effect.