(c) pls and thank you

Question 1 The information for a manufacturing company below is computed based on a current production level of 15,000 units although its maximum capacity is 18,000 units. The product is selling at a price of $15 per unit. Cost information for 15,000 units: $ Variable selling and administration expenses 60,000 Fixed selling and administration expenses 25,000 Direct material cost 30,000 Variable factory overhead 15,000 Fixed factory overhead 35,000 Direct labour cost 45,000 Required: (a) Calculate the contribution margin per unit (b) Compute the breakeven point in units. Continuing from the above, assume that a potential new customer approaches the company to make a one time special order of 5,000 units at a price of $12 per unit. If the order is accepted, a logo printing cost of $1 per unit will be incurred for these 5,000 units and some of the existing customers will be turned away. Nonetheless, the company can reduce fixed selling expenses by $5,000. (c) Calculate total opportunity cost of turning away existing customers to meet this special order. (d) Calculate the relevant gain or loss (excluding opportunity cost) from accepting the special order. (e) Should the company accept the special order? Give reasons for your