I picked up a 940 cheap via E*** that could not beep or speak. Since I paid a whole $25 for it ($14 of which was non-refundable shipping) I decided to fix it. It took a while to figure out how to crack the case without damage, but it was worthwhile as I found the following:
(3) SMD resistors were loose: one on one side of the board, two on the other side. Furthermore, one of the resistors was skewed from its pad. All it took was 1 minute and the repair was achieved.
If I read the ser. no. properly, this unit was built in the first quarter of 2005. The reason I am pointing this out is that BELs pick and place station was fubarred at this time. A $10 Taiwanese sound card shows better registration and soldering of passive components than seen here. The skewed device should have been reason for rejection prior to final assembly.
OTOH, now I have one that works for $25. Maybe BEL sells kits