A company makes holiday items and has an annual plant capacity of 2,400 units. Its predicted operating results for the year are as follows:

Production & Sales of 200,000 units (total sales) -180,000

Manufacturing cots Total Fixed 70,000 Variable (per unit) - 25

Selling & Administrative expenses Total Fixed 30,000 Variable (per unit) -10

A) If the company accepts a special order for 300 units at a selling price of $40 each, whats the net income for the year, assuming no effect on regular sales prices?

B) Without decreasing its total net income, what's the lowest unit price for which the company could sell 100 units not subject to any variable selling & administrative expenses, assuming no effect on regular sales prices?