Cowboy Ice Cream Company (CiC) produces ice cream bars that it markets through a variety of grocery stores. It makes the ice cream bars in batches of 2,000 units. CIC produced 56,000 ice cream bars during the prior accounting period. The cost of producing the ice cream bars is shown below. Required a. OnCue has offered to buy a batch of 700 ice cream bars for $60 each from CiC. ClC's normal selling price is $95 per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should CIC accept the special order? b. What if OnCue offered to buy a batch of 2,000 ice cream bars for $60 per unit? Calculate the relevant cost per unit for that special order. Should CIC accept the special order? (For all requirements, round "Cost per unit" to 2 decimal places.)