Decision on Accepting Additional Business Country Jeans Co. has an annual plant capacity of 66,700 units, and current production is 45,400 units. Monthly fixed costs are $40,300 and variable costs are $25 per unit. The present selling price is $35 per unit. On February 2 the company received an offer from Miller Company for 16,800 units of the product at $26 each. Miller Company will market the units in a foreign country under its own brand name The additional business is not expected to affect the domestic selling price or quantity of sales of Country Jeans Co a. Prepare a differential analysis dated February 2 on whether to reject (Alternative 1) or accept (Alternative 2) the Miller order. If an amount is zero, enter zero "O". Differential Analysis Reject Order (Alt. 1) or Accept Order (Alt. 2) February 2 Reject Order (Alternative 1) Accept Order (Alternative 2) Differential Effect on Income (Alternative 2) Revenues 436,800 436,800 Costs: 420,000 420,000 Variable manufacturing costs Income (Loss) 16,800 16,800 b. Having unused capacity available is relevant to this decision. The differential revenue is more tan the differential cost. Thus, accepting this additional business will result in a net c. What is the minimum price per unit that would produce a posiain ribution margin? Round your answer to two decimal places 25 loss