Andretti Company has a single product called a Dak. The company normally produces and sells $89,000$ Daks each year at a selling price of $$62$ per unit. The company's unit costs at this level of activity are given below:

$\backslash$table$[[$Direct materials,$$8\mathrm{.}50,],[$Direct labor,$11\mathrm{.}00,],[$Variable manufacturing overhead,$3\mathrm{.}10,],[$Fixed manufacturing overhead,$6\mathrm{.}00,($$$534,000$ total$)],[$Variable selling expenses,$4\mathrm{.}70,],[$Fixed selling expenses,$3\mathrm{.}50,],[($$$311,,,],[$Total cost per unit,$$36\mathrm{.}80,]]$

A number of questions relating to the production and sale of Daks follow. Each question is independent.

Required:

$1-$a$.$ Assume Andretti Company has sufficient capacity to produce $115,700$ Daks each year without any increase in fixed manufacturing overhead costs. The company could increase its unit sales by $30\%$ above the present $89,000$ units each year if it increased fixed selling expenses by $$120,000.$ What is the financial advantage $($disadvantage$)$ of investing an additional $$120,000$ in fixed selling expenses?

$1-$b$.$ Would the additional investment be justified?

$2.$ Assume Andretti Company has sufficient capacity to produce $115,700$ Daks each year. A customer in a foreign market wants to purchase $26,700$ Daks. If Andretti accepts this order, it would pay import duties on the Daks of $$3\mathrm{.}70$ per unit and an additional $$16,020$ for permits and licenses. The only selling costs associated with the order would be $$1\mathrm{.}60$ per unit shipping cost. What is the break$-$even price per unit on this order?

$3.$ The company has $600$ Daks on hand with some irregularities that make it impossible to sell them at the normal price through regular distribution channels. What unit cost figure is relevant for setting a minimum selling price to liquidate these units?