0 Dunbar Industries has an annual plant capacity of 70,000 units current production is 54,000 units per year. At the current production volume, the variable cost per unit is $35.00 and the fixed cost per unit is $450. The normal selling price of Dunbar's product is $44.00 per unit Dunbar has been asked by Bramwall Company to a special order for 13,000 units of the product at a special sales price of $28.00 per unit. Bramwall is located in a foreign country where Dunbar does not currently operate Bramwall wil market the units in its country under its own brand name, so the special order is not expected to have any effect on Dunbar's regular sales Requirement 1. How would accepting the special order impact Dunbar's operating income? Should Dunbar accept the special order? Dunbar's operating income by $ The special order will accept the special sales order Thus, Dunbar Dunbar Industries has an annual plant capacity of 70,000 units, current production is 54,000 units per year At the current production volume, the variable cost per unit is $35.00 and the fixed cost per unit is $4.50. The normal selling price of Dunbar's product is $44.00 per unit. Dunbar has been asked by Bramwall Company to fill a special order for 13,000 units of the product at a special sales price of $28.00 per unit Bramwall is located in a foreign country where Dunbar does not currently operate. Bramwall will market the units in its country under its own brand name, so the special order is not expected to have any effect on Dunbar's regular sales Requirement 2. How would your analysis change if the special order sales price were to be $38.00 per unit and Dunbar would have to pay an attorney a Tee of $14,000 to make sure it is complying with export laws and regulations relating to the special order? Under these new assumptions, the special order wil Dunbar's operating income by S Thus, Dunbar accept the special sales order