The tolar corporation has 400 obsolete desk calculators that are carried in inventory at a total cost of $576,000. if these calculators are upgraded at a total cost of $100,000, they can be sold for a total of $160,000. as an alternative, the calculators can be sold in their present condition for $40,000. what is the financial advantage (disadvantage) to the company from upgrading the calculators?

a. $20,000
b. $(560,000)
c. $120,000
d. $(60,000

Assume that (i) setups need to be completed first; (ii) a setup can only start once the batch has arrived at the resource, and (iii) all flow units of a batch need to be processed at a resource before any of the units of the batch can be moved to the next resource. process step 1 molding 2 painting 3 dressing setup time 15 min. 30 min. no setup processing time 0.25 min./unit 0.15 min./unit 0.30 min./unit which batch size would minimize inventory without decreasing the process capacity?