Benson Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 3,000 units, Benson made 27,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here X Materials cost (528 per unit 27,808 Labor cost ($22 per unit 27,800) Manufacturing supplies ($4 * 27,800) Batch-level costs (9 batches at $6,eee per batch) Product-level costs Facility-level costs Total costs Cost per unit. $2,012,000 + 27,000 $74.52 $ 756,000 594,000 108,000 54,000 220,000 280,000 52,012,080 Required a. Sunny Motels has offered to buy a batch of 500 blankets for $59 each Benson's normal selling price is $93 per unit Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Benson accept the special order? b. Sunny offered to buy a batch of 3,000 blankets for $63 per unit, calculate the relevant cost per unit for the special order Should Benson accept the special order