Solomon Corporation makes and sells state$-$of$-$the$-$art electronics products. One of its segments produces The Math Machine, an inexpensive calculator. The companys chief accountant recently prepared the following income statement showing annual revenues and expenses associated with the segments operating activities. The relevant range for the production and sale of the calculators is between $32,000$ and $72,000$ units per year Revenue $(34,000$ units $$9)$ Unit$-$level variable costs $$306,000$ Materials cost $(34,000$ x $$2)$ Labor cost $(34,000$ x $$1)$ Manufacturing overhead $(34,000$ x s$0\mathrm{.}20)$ Shipping and handlipg $(34,000$ x $$0\mathrm{.}28)$ sales commissions $(14,000$ x $$1)(68,000)(34,000)(6,800)9,520)$ Contribution margin Pixed expenses $34,000)153,680$ Advertising costs Salary of production supervisor Allocated company wide facility$-$level expenses $(29,000)(66,000)(83,000$ s $(24,320)$ Net loss Required a$.$ A large discount store has approached the owner of Solomon about buying $7000$ calculators. It would replace The Math Machines label with its own logo to avoid affecting Solomons existing customers. Because the offer was made directly to the owner, no sales commissions on the transaction would be involved, but the discount store is willing to pay only $$5\mathrm{.}60$ per calculator. Calculate the contribution margin from the special order. Based on quantitative factors alone, should Solomon accept the special order? b$-1.$ Solomon has an opportunity to buy the $34,000$ calculators it currently makes from a relilable competing manufacturer for $$4\mathrm{.}80$ each. The product meets Solomons quality standards. Solomon could continue to use its own logo$,$ advertising program, and sales force to distribute the products. Should Solomon buy the calculators or continue to make them? b$-2.$ Calculate the total cost for Solomon to make and buy the $34,000$ calculators b$-3.$ Should Solomon buy the calculators or continue to make them, If the volume of sales were increased to $72,000$ units? c$.$ Because the calculator division is currently operating at a loss, should it be eliminated from the companys operations? Support your answer with appropriate computations. Specifically, by what amount would the segments elmination lincrease or decrease

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