Baird Company makes and sells lawn mowers for which it currently makes the engines. It has an opportunity to purchase the engines from a reliable manufacturer. The annual costs of making the engines are shown here. Cost of materials (14,000 Units $21) Labor (14,000 Units $23) Depreciation on manufacturing equipment* salary of supervisor of engine production Rental cost of equipment used to make engines Allocated portion of corporate-level facility-sustaining costs Total cost to make 14,000 engines $ 294,000 322,000 33,000 74,000 25,000 83,000 $ 831,000 The equipment has a book value of $94,000 but its market value is zero. Required a. Determine the maximum price per unit that Baird would be willing to pay for the engines. b. Determine the maximum price per unit that Baird would be willing to pay for the engines, if production increased to 18,100 units? (For all requirements, round your intermediate calculations and final answers to 2 decimal places.)