Below are Rubble Co.'s per unit costs of producing and selling 25,000 units of their product per month. Assume this level of production represents 60% capacity. Manufacturing: Direct materials $3.00 $7.50 Direct labor Variable overhead $1.50 Fixed overhead $3.00 Selling and administrative: Variable $1.50 Fixed $2.50 Present production and sales amount to 25,000 units per month. The selling price on each regular unit sold is $30 per unit. A special order has been received from a customer for 3,500 units. The order would not affect regular sales. Total fixed costs, both fixed overhead and fixed selling and administrative, would not be affected by this special order. In addition to all variable manufacturing costs being incurred on each unit of this special order, $1.00 of variable selling and administrative costs would also be incurred on each unit in this special order. What is the financial advantage (disadvantage) for the company from this special order if it charges the customer $18 per unit on the special order units? 8.55,250 b. ($3,500) C.1542,000) d. 517,500 e. $21,000 Dear John is a manufacturer that makes one product. It provided the following information to help prepare the master budget for the upcoming month: The budgeted selling price per unit is $51. Budgeted unit sales for the month is 22,000 units. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $2.20 per pound. The direct labor wage rate is $12.00 per hour. Each unit of finished goods requires 1.25 direct labor-hours. Manufacturing overhead is entirely variable and is $4.00 per direct labor-hour. The variable selling and administrative expense per unit sold is $2.00. The fixed selling and administrative expense per month is $55,000. The estimated net operating income (loss) for the month is closest to: a. 5682,000 b. 5341,000 C. 51,122,000 d.5440,000 e 5396,000