Accepting Business at a Special Price Palomar Battery Company expects to operate at 88% of ful capacity during April The total manufacturing costs for April for the production o 31,680 batteries are budgeted as follows Direct materlals Direct labor Variable factory overhead Fixed factory overhead Total manufacturing costs $267,100 98,200 27,532 101,376 $494,208 The company has an opportunity to submit a bld for 2,000 batterles to be delvered by April 30 to a government agency. If the contract is obtained, It is anticipated that the additional actlvity will not Interfere with normal productio during April or increase the selling or administrative expenses. Round your answers to the nearest cent. a. What is the April budgeted cost per battery for the production of 31,680 batteries? per battery b.What Is the unlt cost below which Palomar Battery Company should not go In bldding on the government contract? ery Com per unit