Blue Spruce Ltd. purchases units of wood frames that have manufacturer's rebates from Swifty Inc. The rebate requires Blue Spruce to purchase a minimum number of units ms calendar year The sitial unit cost of esch wood frame is $4.0 before any rebate. If more than 4,200 units are purchased, the rebate is $0.25 per unit for all units purchased beyond the base amount of 4,200 units. Bloe Spruce Lad. has a hune 30 fecal year end. By June 30, 2017, Blue Spruce had purchased 3,170 wood frames for the six-month period from January 1, 2017, to June 30, 2017. Blue Spruce estimates that an additional 3,170 wood frames will be purchased from July 1, 2017, to December 31, 2017. Blue Spruce's management is very confident that this estimate will be confirmed by future purchases from Swifty Calculate the amount of any rebate that Blue Spruce should accrue at June 30, 2017, assuming the rebate cannot be cancelled by Swifty (Round answer to 2 decimal places, eg. 52.75) Accrued rebate receivable S LINK TO TEXT Calculate the unit cost that Blue Spruce should use in the costing of wood frames, using the perpetual inventory system. (Round answer to 4 decimal places, eg 52.1212.) Per unit cost $