In the first scenario, let's analyze the firm's situation. The firm has a daily revenue of $9,000 (300 units x $30) and a total daily variable cost of $7,000 (70 workers x $100). In this case, the revenue exceeds the variable cost, meaning the firm should continue to operate in the short run as it is still able to cover the variable costs and contribute to fixed costs.
Coming to the second scenario (a), the accountant points out that the variable cost ($2,500) exceeds the total revenue ($2,200), which indicates a short-term loss. However, without knowing the fixed costs and their nature, it is difficult to determine whether the company should shut down immediately. If the fixed costs are sunk costs or there is a positive expected change in the market, then the firm should continue to operate in the short run. If the fixed costs can be avoided by shutting down the firm, then it may be a wise decision to shut down.
Overall, based on the information provided, it is important to consider whether revenue exceeds variable costs and the nature of fixed costs in deciding whether a firm should continue to operate in the short run.