Circuit Masters Incorporated (CMI) is presently operating at 80% of capacity and manufacturing 130,000 units of a potented electronic component. The cost structure of the component is as follows: An Italian firm has offered to purchase 21,000 of the components at a price of $29.00 per unit, FOB CMrs plant. The normal selling price is $35.00 per conponent. This special order will not affoct any of CMrs "normar" business. Management calculated that the cost per component is $26.90, so it is reluctant to accept this special ordec. Required: a. Calculate the foxed overhead per unit. b. Is the cost calculation appropriate? c. Should the offer from the lialian firm be accepted? Complete this question by entering your answers in the tabs below. Calculate the foxed overhead per unit? Note: Round your answer to 2 decimal ploces