Rooney Corporation makes and sells state$-$of$-$the$-$art electronics products. One of its segments produces The Math Machine, an inexpensive calculator. The company's chief accountant recently prepared the following income statement showing annual revenues and expenses associated with the segment's operating activities. The relevant range for the production and sale of the calculators is between $33,000$ and $73,000$ units per year.

$\backslash$table$[[$Revenue units $$$$9\mathrm{.}00,$$$324,000$