Accepting Business at a Special Price Palomar Battery Company expects to operate at 90% of full capacity during April. The total manufacturing costs for April for the production of 31,500 batteries are budgeted as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total manufacturing costs $321,300 118,100 33,100 103,950 $576,450 The company has an opportunity to submit a bid for 1,000 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 31,500 batteries? 9.7 X per battery b.What is the unit cost below which Palomar Battery Company should not go in bidding on the government contract? 14.3 X per unit