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Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 59,000 units per month is as follows: The normal selling price of the product is $124.10 per unit. An order has been received from an overseas customer for 3.900 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $3.10 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,650 units for regular customers. The minimum acceptable price per unit for the special order is closest to: (Round your intermediate calculations to 2 decimal places.) Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,650 units for regular customers. The minimum acceptable price per unit for the special order is closest to: (Round your intermediate calculations to 2 decimal places.) Muitiple Choice $101.70 per unit $90.19 per unit $124.10 per unit $6910 per unit Carroll Corporation has two products, Q and P. During June, the company's net operating income was $24,500, and the common fixed expenses were $53,000. The contribution margin ratio for Product Q was 40%, its sales were $138,000, and its segment margin was $45,000. If the contribution margin for Product P was $43,000, the segment margin for Product P was: Multiple Choice $8.000 $45.000 $77,500 $32,500 The Millard Division's operating data for the past two years are provided below: Millard Division's margin in Year 2 was 120% of the margin in Year 1. The net operating income for Year 1 was: (Round intermediate percentage computations to the nearest whole percent.) Multiple Choice $100,200 $256,000