Capitol has received a special order for 2,120 units of its product at a special price of $151. The product normally sells for $212 and has the following manufacturing costs:

	Per unit
Direct materials		$	51
Direct labor			31
Variable manufacturing overhead			21
Fixed manufacturing overhead			41
Unit cost		$	144

Assume that Capitol has sufficient capacity to fill the order without harming normal production and sales and all fixed overhead is unavoidable. a. If Capitol accepts the order, what effect will the order have on the companys short-term profit?

b. What minimum price should Capitol charge to achieve a $41,000 incremental profit? (Round your answer to 2 decimal places.)

b. What minimum price should Capitol charge to achieve a $41,000 incremental profit? (Round your answer to 2 decimal places.)