Decision on Accepting Additional Business Brightstone Tire and Rubber Company has capacity to produce 136,000 tires. Brightstone presently produces and sells 104,000 tires for the North American market at a price of $99 per tire. Brightstone is evaluating a special order from a European automobile company, Euro Motors. Euro is offering to buy 16,000 tires for $81.95 per tire. Brightstone's accounting system indicates that the total cost per tire is as follows: Direct materials Direct labor Factory overhead (60% variable) Selling and administrative expenses (40% variable) Total Br htstone pays a selling commission equal to 5% o the selling price on North Amer can orders, which is included in the anable portion o the selling and administrative expenses. However, this special order would not have a sales 538 14 23 20 $95 If the order was accepted, the tires would be shipped overseas for an additional shipping cost of $5 per tire. In addition, Euro has made the order conditional on receiving European safety certification. Brightstone a. Prepare a differential analysis dated January 21 on whether to reject (Alternative 1) or accept (Alternative 2) the special order from Euro Motors. If an amount is zero, enter zero "0". If required, round interim calculations to two decimal places. Differential Analysis Reject Order (Alt. 1) or Accept Order (Alt. 2) Reject Order Accept Order Effect (Alternative 1) (Alternative 2) on Income (Alternative 2) Revenues Costs Direct materials Direct labor Variable factory overhead Variable selling and admin, expenses Check My Work 2 more Check My Work uses remaining. Previous Differential Analysis Reject Order (Alt. 1) or Accept Order (Alt. 2) January 21 Reject Order Accept Order Differential Effect Altemative 1) (Alternative 2) on Income (Alternative 2) Revenues Costs: Direct materials Direct labor Variable factory overhead Variable selling and admin. expenses Shipping costs Certification costs Income (Loss) 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 per unit