$($B$)$ Compare the total per$-$unit cost of manufacturing standard cases and deluxe cases. Record your answers in the following table: $($Round per$-$unit cost to two decimal places$).$

$\backslash$table$[[,$Standard,Deluxe$],[$Total manufacturing costs,,$],[$Units produced and sold,,$],[$Costs per unit,,$]]$

$($C$)$ On a per$-$unit basis, what is the profitability per unit for each of the two product lines? Record your answers in the following table. Which product line appears to be most profitable? $($Round interim and final answers to two decimal places$).$

Question $2.$ Links, Incorporated produces golf gloves. The gloves sell for $$16$ each. Variable costs are $$8\mathrm{.}50$ and fixed costs are $$1\mathrm{.}50$ each. An Australian company has offered to pay $$12$ each for $2,000$ gloves. The manufacturing capacity will not be affected by this special order and it will not affect regular sales. Fixed assets will not change but variable selling costs will increase by $$1\mathrm{.}75$ a glove due to delivery costs.

Required:

Answer the following questions:

$($A$)$ What is the relevant cost per unit on this special order?

$($B$)$ How will company profits be affected if Links accepts the Australian company's offer?

$($C$)$ Should the company accept this special order? Why?