Acme Corporation Acme Corporation manufactures one product. The controller notes that there are two types of customers: (1) preferred customers (PC) who have large orders; (2) small customers (SC) who have frequent small orders. The company reports the following for the year: $ 60,000,000 manufacturing costs $ 10,050,000 ordering costs 500,000 units sold to preferred customers (PC) 500,000 units sold to small customers (SC) 200 number of orders for PC 40,000 number of orders for SC 100 number of PC 4,000 number of SC The company currently sets the sale price (per unit) based upon manufacturing and ordering cost per unit which is marked up 12% to cover other costs and provide a profit (cost plus pricing). Required (1) What is the sales price per unit using the current pricing approach? [$78.46] (2) What is the average order size for PC and SC? [PC 2,500 units; SC 12.5 units] (3) An ABC consultant notes that the cost per order is the same regardless of order size. Using ABC, what is the ordering cost per unit for PC and SC? [PC $.10 per unit; SC $20 per unit] (4) What could the company do to increase profitability