At Sams Electronics, it costs $30 per unit ($15 variable and $15 fixed) to make an MP3 player that normally sells for $40. A foreign wholesaler offers to buy 3,000 units. Sams Electronics will incur special shipping costs of $2 per unit.

a. Assuming that Sams Electronics has no excess operating capacity, solve the minimum price that Sam Electronics is willing to accept for this special order.Should Sams accept or reject? Show work.

b. Assuming that Sam Electronics has excess operating capacity to produce 3,000 units, solve the minimum price that Sam Electronics is willing to accept for this special order. Should Sams accept or reject? Show work.