9. Marion Company sells its product for $118 per unit. The company's unit product cost based on the full capacity of 220,000 units is as follows: Direct materials $25.80 Direct labor 31.80 Manufacturing overhead 33.60 Unit product cost $ 9120 A special order offering to buy 112,000 units has been received from a foreign distributor. The only selling costs that would be incurred on this order would be $19.80 per unit for shipping. The company has sufficient idie capacity to manufacture the additional units. Two-thirds of the manufacturing overhead is fixed and would not be affected by this order. In negotiating a price for the special order, the minimum acceptable selling price per unit should be: (Round your answer to two decimal places.) $88.60 O $91.20 $99.80 $98.20. 11. Consider the following production and cost data for the two versions of the product that is manufactured and sold by Bellows Corporation: Basic Deluxe Contribution margin per unit $ 760.00 $ 816.00 Machine set-ups required per unit 40 set-ups 48 set-ups Only 333,000 machine set-ups can be performed each year due to limited supply of skilled labor. There is unlimited demand for each product. The largest possible total contribution margin that can be realized each year is: O $6793,200 O $11,988,000 O $5,661,000 O $6,327,000 12 When a manager increases the capacity of the bottleneck, it is called: Multiple Choice eBook Print improving the constraint. O increasing the constraint. constraining the constraint. relaxing the constraint