Benefitsit Enterprises produces a specialty widget that has sales across the country. Currently they sell around 50,000 widgets annually. The full per unit cost for the 50,000 widgets is as follows: Direct materials $30 Direct labor 10 Manufacturing overhead (60% variable) 24 Selling expenses (40% variable) 14 Administrative expenses (10% variable) 5 Total per unit $83 Nuperk Technology recently approached Benefitsit with a special order to purchase 10,000 widgets for $65. Benefitsit currently sells individual widgets for $100. Capacity is sufficient to produce the extra 10,000 widgets. REQUIRED 1. Ignoring the special order, create a contribution margin income statement that shows the operating profit of the 50,000 widgets Benefitsit currently sells. 2. Determine the impact on profit of accepting the order. (Give the dollar value) Should Benefitsit accept the special order? Why? 3. Determine the minimum price Benefitsit would need on the special order so that before tax profits for the company would increase by $75,000 ?