Capitol has received a special order for 2,190 units of its product at a special price of $158. The product normally sells for $219 and has the following manufacturing costs:

	Per unit
Direct materials	$	58
Direct labor		38
Variable manufacturing overhead		28
Fixed manufacturing overhead		48
Unit cost		172

Assume that Capitol has sufficient capacity to fill the order without harming normal production and sales and all fixed overhead is unavoidable.

a.	If Capital accepts the order, what effect will the order have on the companys short-term profit?

b.	What minimum price should Capital charge to achieve a $48,000 incremental profit? (Round your answer to 2 decimal places.)

c.	Now assume Capital is currently operating at full capacity and cannot fill the order without harming normal production and sales. If Capitol accepts the order, what effect will the order have on the companys short-term profit?