help me #12 and #13 please

12 A company makes phones, pads and laptops. The Income for each is below: Phones Pads Laptops Revenue $ 1,000,000 $ 664,200 $ 100,000 Variable Costs $ 600,000 $ 378,520 $ 76.000 Contribution Margin $ 400,000 $ 285,680 $ 24,000 Fixed Costs 300.000 $ 227,940 $ 50.000 Net Income $ 100,000 $ 57,740 $ (26,000) They are considering getting out of the laptop business. If they stop selling laptops all the variable costs for that division will be eliminated and 20,000 of the fixed costs will be eliminated. Should they eliminate the Laptop Division or not? And Why....show the numbers 13 Company A sells floor mats to schools for PE classes. For the first 6 months of 2019 the company had the following operating results. They are at 80% capacity Variable Fixed Current Numbers Sales (100,000 unit $7,000,000 without the offer Cost of goods sold 4,200,000 3150000 1050000 Gross profit 2,800,000 Operating expense 2,000,000 1400000 600000 Net income $800,000 The company received a special offer from a large school district to buy 600 mats at $45 each If they accept the offer, Fixed Costs will not change but they will have $1,500 additional shipping costs Show with an analysis why they should accept or reject this offer