Capitol has received a special order for 2,180 units of its product at a special price of $157. The product normally sells for $218 and has the following manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit cost Per unit $.57 37 27 47 $168 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 company's short-term profit? Increase in Profit $ 78,480 b. What minimum price should Capitol charge to achieve a $47,000 incremental profit? (Round your answer to 2 decimal places.) Minimum Price $ 142.56