5. Sheffield Corp. incurred the following costs for 60000 units:

Variable costs	$360000
Fixed costs	392000

Sheffield has received a special order from a foreign company for 3000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $4200 for shipping. If Sheffield wants to break even on the order, what should the unit sales price be?

$7.40

$13.93

$6.00

$12.53

7. A companys unit costs based on 100000 units are:

Variable costs	$75
Fixed costs	30

The normal unit sales price per unit is $157. A special order from a foreign company has been received for 5000 units at $135 a unit. In order to fulfill the order, 2400 units of regular sales would have to be foregone. The opportunity cost associated with this order is

$180000.

$376800.

$324000.

$196800.

8. A companys unit costs based on 100000 units are:

Variable costs	$75
Fixed costs	30

The normal unit sales price per unit is $165. A special order from a foreign company has been received for 3700 units at $135 a unit. In order to fulfill the order, 2200 units of regular sales would have to be foregone. The incremental profit (loss) from accepting the order would be

$(111000).

$24000.

$136500.

$(67500).

Please answer all 3 questions! Thank you!