Barker Co$.$ has a single product called a zet. The company normally produces and sells $80,000$

zets each year at a selling price of $$40$ per unit. The Company's unit costs as this level of

activity are given below:

The company has an opportunity to sell $20,000$ units in an overseas market. Import duties,

foreign permits, and other special costs associated with the order would total $$14,000.$ The

only selling costs that would be associated with the order would be $$1\mathrm{.}50$ per unit shipping

cost$.$

Required:

Assume the company has sufficient capacity to produce $100,000$ zets each year.

What is the per unit break$-$even price on this order?

Assume the company only has capacity to produce $90,000$ zets each year. What

Is the break$-$even price on the order?