Dalton Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,200 units. Dalton made 22,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Materials cost ($10 per unit 22,000)	$ 220,000
Labor cost ($9 per unit 22,000)	198,000
Manufacturing supplies ($1.50 22,000)	33,000
Batch-level costs (20 batches at $3,000 per batch)	60,000
Product-level costs	88,000
Facility-level costs	159,500
Total costs	$ 758,500
Cost per unit = $758,500 22,000 = $34.48

Required

Sunny Motels has offered to buy a batch of 600 blankets for $24 each. Daltons normal selling price is $46 per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Dalton accept the special order?

Sunny offered to buy a batch of 1,200 blankets for $24 per unit. Calculate the relevant cost per unit for the special order. Should Dalton accept the special order?