award plus company manufactures medals for winnders of athletic events and other contests. Its manufacturing plants has the capicity to produce $10,000$ medasl each month; current mnthly production is $7,840$ medals. The company normally charges $$310$ per medal. Variable costs and fixed costs for the current acitvity leven follow:

Variable costs

Manufacturing

Labor $$392,000$

Material $$313,600$

Marketing $$196,000$

Total Variable cost $$901,600$

Fixed costs

Manufacturing $$292,000$

Marketing $ $242,000$

Total fixed costs $$534,000$

Total costs $$1,435,600$

Award Plus has just received a special one time order for $2,160$ medals at $$200$ per medal. For this particular order, no variable marketing costs will be incurred.

Required:

$1.$ Calculate both the old $($i$.$e$.$ prior to speical order$)$ average cost per unit and the revised average cost per unit, including the efffect of hte special sales order.

$2.$ What is the short$-$term effect on operating profit if award plus company accepts the special sales order? $($operating profit$)$

$3.$ What is the breakeven selling price per unit for the special sales order?