Decision on Accepting Additional Business Brightstone Tire and Rubber Company has capacity to produce 204,000 tires. Brightstone presently produces and sells 156,000 tires for the North American market at a price of $101 per tire. Brightstone is evaluating a special order from a European automobile company, Euro Motors. Euro is offering to buy 24,000 tires for $83.25 per tire. Brightstone's accounting system indicates that the total cost per tire is as follows: Direct materials $38 Direct labor 14 Factory overhead (60% variable) 23 Selling and administrative expenses (40% variable) 20 Total $95 Brightstone pays a selling commission equal to 5% of the selling price on North American orders, which is included in the variable portion of the selling and administrative expenses. However, this special order would not have a sales commission. If the order was accepted, the tires would be shipped overseas for an additional shipping cost of $6 per tire. In addition, Euro has made the order conditional on receiving European safety certification. Brightstone estimates that this certification would cost $129,600. a. Prepare a differential analysis dated January 21 on whether to Reject Order (Alternative 1) or Accept Order (Alternative 2). If an amount is zero, enter zero "0". If required, round interim calculations to two decimal places. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Differential Analysis Reject Order (Alt. 1) or Accept Order (Alt. 2) January 21 Reject Order (Alternative 1) Accept Order (Alternative 2) Differential Effects (Alternative 2) Revenues $fill in the blank cbd137f60064ffe_1 $fill in the blank cbd137f60064ffe_2 $fill in the blank cbd137f60064ffe_3 Costs: Direct materials fill in the blank cbd137f60064ffe_4 fill in the blank cbd137f60064ffe_5 fill in the blank cbd137f60064ffe_6 Direct labor fill in the blank cbd137f60064ffe_7 fill in the blank cbd137f60064ffe_8 fill in the blank cbd137f60064ffe_9 Variable factory overhead fill in the blank cbd137f60064ffe_10 fill in the blank cbd137f60064ffe_11 fill in the blank cbd137f60064ffe_12 Variable selling and admin. expenses fill in the blank cbd137f60064ffe_13 fill in the blank cbd137f60064ffe_14 fill in the blank cbd137f60064ffe_15 Shipping costs fill in the blank cbd137f60064ffe_16 fill in the blank cbd137f60064ffe_17 fill in the blank cbd137f60064ffe_18 Certification costs fill in the blank cbd137f60064ffe_19 fill in the blank cbd137f60064ffe_20 fill in the blank cbd137f60064ffe_21 Profit (loss) $fill in the blank cbd137f60064ffe_22 $fill in the blank cbd137f60064ffe_23 $fill in the blank cbd137f60064ffe_24 Determine whether to reject (Alternative 1) or accept (Alternative 2) the special order from Euro Motors. b. What is the minimum price per unit that would be financially acceptable to Brightstone? Round your answer to two decimal places. $fill in the blank 43bb72fd6078fa0_2per unit