ABC Company produces an item that currently sells for $72 per unit. Current production costs per unit include: Direct materials = $20; Direct labor = $24; Variable overhead = $10; Fixed overhead = $10; Total production costs = $64.

ABC has received a special pricing offer from a nonprofit organization to buy 3,000 units at $60 per unit. ABC currently has idle production capacity.

Identify the following relevant costs of this special pricing offer:

Special offer selling price = ____$ per unit

Incremental production costs = ____$ per unit

Special offer contribution margin = ____$ per unit

Decision to accept special pricing offer = ___ (Yes/No)