Exercise 13-7A (Algo) Special order decision LO 13-2 Stuart Company manufactures a personal computer designed for use in schools and markets it under its own label. Stuart has the capacity to produce 33,000 units a year but is currently producing and selling only 13,000 units a year. The computer's normal selling price is $1,690 per unit with no volume discounts. The unit-level costs of the computer's production are $460 for direct materials. $280 for direct labor, and $110 for indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Stuart during the year are expected to be $2.150,000 and $800,000, respectively. Assume that Stuart receives a special order to produce and sell 3,030 computers at $1,240 each. Calculate the contribution to profit from the special order. Should Stuart accept or reject the special order? Required 3 ences Contribution to profit Should Stuart accept or reject the special order? Exercise 13-16A (Algo) Identifying avoidable cost of a segment LO 13-4 Rundle Corporation is considering the elimination of one of its segments. The segment incurs the following fixed costs. If the segment Is eliminated, the building it uses will be sold. Advertising expense Supervisory salaries Allocation of companywide facility-level costs Original cost of building Book value of building Market value of building Maintenance costs on equipment Real estate taxes on building Required $ 89,000 174,000 59,000 120,000 64,000 98,000 73,000 6,000 Determine the amount of avoidable cost associated with the segment. Avoidable cost