Adams Company makes and sells lawn mowers for which it currently makes the engines. It has an opportunity to purchase the engines from a reliable manufacturer. The annual costs of making the engines are shown here Cost of materials (13,880 Units X $21) Labor (13,800 Units * $25) Depreciation on manufacturing equipeent Salary of supervisor of engine production Rental cost of equipment used to make engines Allocated portion of corporate-level facility-sustaining costs Total cost to make 13,800 engines $ 289,800 345, eee 25,000 79,000 12,000 71, cee $ 821,800 *The equipment has a book value of $108,000 but its market value is zero Required a. Determine the maximum price per unit that Adams would be willing to pay for the engines, b. Determine the maximum price per unit that Adams would be willing to pay for the engines, if production increased to 18,250 units. (For all requirements, Round your answers to 2 decimal places.)