Accepting Business at a Special Price Palomar Battery Company expects to operate at 82% of full capacity during April. The total manufacturing costs for April for the production of 28,700 batteries are budgeted as follows: Direct materials $286,900 Direct labor 105,500 Variable factory overhead 29,490 Fixed factory overhead 80,360 Total manufacturing costs $502,250 The company has an opportunity to submit a bid for 3,000 batteries to be delivered by April 30 to a government agency. If the contract is obtained, it is anticipated that the additional activity will not interfere with normal production 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 28,700 batteries? per battery b.What is the unit cost below which Palomar Battery Company should not go in bidding on the government contract? $ per unit