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Mobile Concepts Makes Special Equipment Used in Cell Towers A Foreign Company Has Offered to Buy 110 Units for Sells

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Mobile Concepts makes special equipment used in cell towers.Each unit sells for $420.Mobile Concepts uses just-in-time inventory procedures; it produces and sells 12,500 units per year.It has provided the following income statement data:  Traditional Format  Contribution Margin Format  Sales revenue $5,250,000 Sales revenue $5,250,000 Cost of goods sold 3,200,000 Variable costs:  Gross profit 2,050,000 Manufacturing 1,200,000 Selling & admin, expenses 770,000 Selling & admin. 500,00 Contribution margin 3,550,00 Fixed costs:  Manufacturing 2,000,000 Selling & admin. 270,000 Operating income $1,280,000 Operating income $1,280,000\begin{array}{|l|c|l|c|}\hline\text { Traditional Format } & &\text { Contribution Margin Format } & \\\hline \text { Sales revenue } & \$ 5,250,000 &\text { Sales revenue } & \$ 5,250,000 \\\hline \text { Cost of goods sold } &3,200,000 & \underline{\text { Variable costs: }} & \\\hline \text { Gross profit } & 2,050,000 & \text { Manufacturing } & 1,200,000 \\\hline \text { Selling \& admin, expenses } & 770,000 & \text { Selling \& admin. } & 500,00 \\\hline & & \text { Contribution margin } & 3,550,00 \\\hline &&\text { Fixed costs: } & \\\hline &&\text { Manufacturing } & 2,000,000 \\\hline &&\text { Selling \& admin. } & \underline{270,000} \\\hline \text { Operating income } & \$ 1,280,000 &\text { Operating income } & \$ 1,280,000\\\hline\end{array} A foreign company has offered to buy 110 units for a reduced sales price of $300 per unit.The marketing manager says the sale will have no negative impact on the company's regular sales.The sales manager says that this sale will not require any variable selling and administrative costs.The production manager reports that there is plenty of excess capacity to accommodate the deal without requiring any additional fixed costs.If Mobile Concepts accepts the deal,how will this impact operating income? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

Identify the process through which neutral stimuli become associated with unconditioned stimuli to elicit a conditioned response.
Recognize the role of classical conditioning in emotional and physiological responses.
Apply principles of classical conditioning to scenarios regarding human behaviors and reactions.
Grasp the historical significance of Pavlov’s experiments and their impact on the understanding of learning.

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