5.00 PART IV-(10 POINTS) Mission Electronics manufactures and sells DVD players. The unit cost of the players, based on production of 450,000 units, follows: Direct materials $18.00 Direct labor 12.00 Variable overhead Fixed overhead 6.00 Total $41.00 Pacific has asked Mission to supply them with 30,000 players at a price of $42 per unit. The regular selling price is $60. The special order would require some modifications that would add $4.00 per unit to direct material cost, $1.50 to direct labor cost, and $.50 in variable overhead costs. Mission has capacity to produce 500,000 units and currently produces 450,000 units. A one-time rental (fixed cost) of $45,000 for special testing equipment to meet Pacific's requirements would be needed. Required: 1. Prepare a computation to show the impact of accepting the special order on Mission's total profits for the year. 2. What is the quantity of players in the special order that would enable Mission to break even on the special order