Visburg Concrete Company pours concrete slabs for single-family dwellings. Lancing Construction Company, which operates outside Visburg's normal sales territory, asks Visburg to pour 40 slabs for Lancing's new development of homes. Visburg has the capacity to build 300 slabs and is presently working on 250 of them. Lancing is willing to pay only $3,300 per slab. Visburg estimates the cost of a typical job to include unit-level materials, $1,440; unit-level labor, $720; and an allocated portion of facility-level overhead, \$1,200. Required Calculate the contribution to profit from the special order. Should Visburg accept or reject the special order to pour 40 slabs for $3,300 each? Steele Bicycle Manufacturing Company currently produces the handlebars used in manufacturing its bicycles, which are high-quality racing bikes with limited sales. Steele produces and sells only 10,000 bikes each year. Due to the low volume of activity, Steele is unable to obtain the economies of scale that larger producers achieve. For example, Steele could buy the handlebars for $31 each; they cost $34 each to make. The following is a detailed breakdown of current production costs. After seeing these figures, Steele's president remarked that it would be foolish for the company to continue to produce the handlebars at $34 each when it can buy them for $31 each. Required Calculate the total relevant cost. Do you agree with the president's conclusion