Goyette Limited makes and sells technology products. One of its segments produces PowerPlus, a quick charge power bank for mobile devices. The company's chief accountant recently prepared the following income statement showing annual revenues and expenses associated with the power bank unit's operating activities. The power bank unit has capacity for the production and sale of power banks between $20,000$ and $80,000$ units per year.

$\backslash$table$[[\backslash$table$[[$Revenue Consider each of the following requirements independently:

PART $1$:

A large discount store has approached the owner of Goyette Limited about buying $12,000$ power banks. It would replace the PowerPlus label with its own logo to avoid affecting Goyette Limited's existing customers. The discount store is willing to pay only $$14\mathrm{.}00$ per unit. Based on quantitative factors alone, should Goyette Limited accept the special order? Support your answer with appropriate computations. Specifically, by what amount would the special order increase or decrease profitability? Show increases as positive values and decreases as negative values $($e$.$g$.,-1,000).$

$\backslash$table$[[$Variable$,$Amount$],[$Revenue$,],[\backslash$table$[[$Unit$-$level$],[$variable costs:$]],],[$Materials cost$,],[$Labor cost$,],[\backslash$table$[[$Manufacturing$],[$overhead$]],],[\backslash$table$[[$Shipping and$],[$handling$]],]]$

What is the contribution to profit or $($loss$)$ if the special order is accepted:? $

Note: show profit as a positive number and a loss as a negative number $($e$.$g$.-1,000).$

Should Goyette Limited accept the special order?

PART $2$:

Because the PowerPlus division is currently operating at a loss, should it be eliminated from the company's operations? Support your answer with appropriate computations. Specifically, by what amount would the segment's elimination increase or decrease profitability? Show increases as positive values and decreases as negative values $($e$.$g$.,-1,000).$

$\backslash$table$[[$Variable Amount$],[$Contribution margin$],[$Advertising costs$],[$Salary of production supervisor$],[$Allocated companywide facility$-$level$],[$expenses$]]$

What is the contribution to profit or $($loss$)$ if Goyette Limited does NOT eliminate the segment? & Note: show profit as a positive number and a loss as a negative number $($e$.$g$.,-1,000).$

Should Goyette Limited eliminate the segment?