Crown Optics Company normally produces and sells 4,000 glasses frames each month. Variable manufacturing costs amount to $62 per unit, and fixed manufacturing costs are $170,000 per month. The regular sales price of the frames is $140 per unit. The company is considering a special order from an upcoming new designer to buy an additional 1,000 frames per month at a special price of $70 per unit. Filling this special order would not affect Crown Optics Company's regular sales volume, but it would require engineering a new frame mold for $10,000. Answer the following questions: (a) What is the average cost per unit at the 4,000-unit-per-month production level if the special order is rejected? (b) What is the average cost per unit at the 5,000-unit-per-month production level if the special order is accepted? (c) How much would the special order increase or decrease (be sure to specify!) in Crown Optics Company's operating income? (d) What other issues should Crown Optical Company consider when deciding whether or not to accept the special order? (e) Should they accept the special order and why or why not