ABC Company manufactures a Product S and the per unit data pertaining to this product are as follow: Sale price Direct materials Direct labor Variable overhead Fixed overhead 45.60 9.60 12.00 10.80 3.60 The company has sufficient capacity to accept a special order for 48,000 units that it just received. Selling costs associated with this order would be 3.60 per unit. Compute the minimum selling price per unit. If the purchaser is willing to pay the company a price of $ 39.60 per unit, compute the operating income from this special order