Dalton Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of $1,380$ units. Dalton made $23,800$ blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Materials cost $($$$10$ per unit $\backslash$times $23,800)$ $ $238,000$

Labor cost $($$$9$ per unit $\backslash$times $23,800)214,200$

Manufacturing supplies $($$$1\mathrm{.}50\backslash$times $23,800)35,700$

Batch$-$level costs $(20$ batches at $$4,071$ per batch$)81,420$

Product$-$level costs $95,200$

Facility$-$level costs $172,550$

Total costs $ $837,070$

Cost per unit $=$ $$837,070-$: $23,800=$ $$35\mathrm{.}17$

Required

Sunny Motels has offered to buy a batch of $690$ 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?

Sunny offered to buy a batch of $1,380$ blankets for $$25$ per unit. Calculate the relevant cost per unit for the special order. Should Dalton accept the special order?

Note: For all requirements, round "Cost per unit" to $2$ decimal places.