Costs associated with producing product X manufactured by Spartech Corporation are listed below. Spartech normally produces and sells 80,000 units each year at a selling price of $40 per unit. Direct Materials $9.50 Direct labor $10.00 Variable Manufacturing Overhead $2.80 Fixed Manufacturing Overhead $5.00 ($400,000 total) Variable Selling Expenses $1.70 Fixed Selling Expenses $4.50 ($360,000 total) Total Cost Per Unit $33.50 Required: 1. Assume the company has capacity to produce 100,000 units each year without any increase in fixed manufacturing overhead costs. The company could increase sales by 25% above the present 80,000 units each year if it were willing to increase the fixed selling expenses by $150,000. Would the increased fixed selling expenses be justified? 2. Assume the company has capacity to produce 100,000 units each year. The company has an opportunity to sell 20,000 units in an overseas market. Import duties and other special costs associated with the order would total $14,000. The only selling costs that would be associated with the order would be $1.50 per unit shipping cost. Compute the per unit break-even price on this order.