D Problem #2- special order. Your per unit cost structure for "Happiness" is shown below. A new company which has never purchased from you before approaches you and offers to buy 10,000 units of "Happiness" for $24.50/unit You would need to spend an additional $20,000 to rent a machine to fulfill the order but otherwise you have the capacity. Selling Price Direct Material Direct Labor Variable Overhead Fixed Overhead machine) $39.95 $11.20 $ 8.45 $ 3.65 (does not include the $20,000 rent for machine) $ 5.55 (does not include the $20,000 rent for / Without considering anything but the numbers, what is the lowest figure per unit you should accept so that net income will not decrease? Question 3 1.5 pts Problem #3 - split off cost decisions. Once again back at Vandelay Industries which makes latex products. You have spent $60,000 on your latest production run of 6,000 gallons of liquid latex when a customer offers you $84,000 to buy the 6,000 gallons. Normally at this point of production you split off latex and make your three products with further processing Basic, Special and Sky is the Limit You normally use 3,000 gallons for one batch of Basic and additional processing costs are $7,000 per batch and you sell Basic for $17/gallon. You normally use 2.000 gallons for one batch of Special which requires additional processing costs of $10.500 per batch and you sell Special for $21/gallon You normally use 1.000 gallons for one batch of Sky is the Limit which requires additional processing costs of $12,000 per batch and you normally sell Sky is the Limit for $27/gallon. Your customer has indicated it is an "all or nothing" offer, you must accept and sell all 6,000 gallons or reject. If you continue to process, what amount of extra income will you have? (calculate your revenue and subtract off additional processing costs)