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 36,000 ice cream bars during the prior accounting period. The cost of producing the ice cream bars is shown below. Materials coat ($29 per unit * 36.000) Labor cont ($26 per unit 36,000) Manufacturing supplies ($9 36,000) Batolikevel costs 1 batches at $6,000 per batch) Produot-level conta Tacity-level costs Total conta Cont per unit $3,092,000 35.000 - 585.61 $1,044,000 936,000 324,000 108.000 300,000 370.000 $3,082,000 Required a. OnCue has offered to buy a batch of 500 ice cream bars for $68 cach CIC's normal selling price is $93 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. OnCue offered to buy a batch of 2,000 ice cream bars for $68 perunit, calculate the relevant cost per unit for the special order. Should CIC accept the special order? (For all requirements, round "Cost per unit" to 2 decimal placet.) Cost per unit Should I accept the special order? Cont per unit Should CIC accept the specin order 16