We Are Printers has decided to discontinue its basic printer model. The

company has some partially completed units on hand with incurred costs of

$$50$ per unit. The company could complete the printers with the following

additional unit costs: direct materials, $$11$; direct labor, $$19$; variable overhead,

$$6$; and allocated fixed overhead, $$14.$ The fixed costs relate to assigned rent,

supervision, warehousing, and depreciation on plant assets. If We Are Printers

completes the printers, the printers can be sold at $$95$ per unit. Another

company is willing to buy the printers as is for $$61.$

a$.$ Discuss why each of the following statements is true or false with respect

to the decision of whether to complete the printers or accept the outside

offer.

We Are Printers should complete the printers since the relevant profits

would be $$59$ with the option of completing the printers.

We Are Printers should accept the outside offer since the company

could make $$11$ more per unit.

We Are Printers is indifferent since the incurred costs equal the

additional costs.

We Are Printers should accept the outside offer since the net relevant

profit between the two options is $$2.$

b$.$ Besides the information provided in the problem, give three qualitative

factors that the company should keep in mind.