answer clearly please.

Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 48,000 units per month is as follows: The normal seling price of the product is $102.10 per unit. An order has been recelved from an overseas customer for 2,800 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable seling and administrative expense would be $2.00 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is not enough idle capacify to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,100 units for regular customers. The minimum acceptable price per unit for the special order is closest to: (Round your Intermediate calculations to 2 decimal places.) Multuple Choice $69.10 per unit Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $46,400 for Division A. Division B had a contribution margin ratio of 35% and its sales were $243,000. Net operating income for the company was $36,800 and traceable fixed expenses were $51,000. Corbel Corporation's common fixed expenses were: Multiple Choice $51,000 $131,450 $94,650 $43,650