1. Amber Corporation sells a product for $18 per unit, and the standard cost card for the product

shows the following costs:

Direct material	$ 1
Direct labor	2
Overhead (80% fixed)	7
Total	$10

1. Amber received a special order for 1,000 units of the product. The only additional cost to Amber would be foreign import taxes of $1 per unit. If Amber is able to sell all of the current production domestically, what would be the minimum sales price that Amber would consider for this special order?

2. Refer to Amber Corporation. Assume that Amber has sufficient idle capacity to produce the 1,000 units. If Amber wants to increase its operating profit by $5,600, what would it charge as a per-unit selling price?