Dalton Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of

$1,320$ units. Dalton made $23,200$ blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Required

a$.$ Sunny Motels has offered to buy a batch of $660$ blankets for $$25$ each. Dalton's normal selling price is $$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?

b$.$ Sunny offered to buy a batch of $1,320$ blankets for $$25$ per unit. Calculate the relevant cost per unit for the special order. Should

Dalton accept the special order?