Decision on Accepting Additional Business Western Jeans Co. has an annual plant capacity of 2,000,000 units, and current production is 1,920,000 units. Monthly fixed costs are $400,000, and variable costs are $9 per unit. The present selling price is $15 per unit. On July 6 of the current year, the company received an offer from Childs Company for 50,000 units of the product at $13 each. Childs 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 Western Jeans Co. a. Prepare a differential analysis dated July 6 on whether to reject (Alternative 1) or accept (Alternative 2) the Childs order. If an amount is zero, enter "0", If required, use a minus sign to indicate a loss. Differential Analysis Reject (Alt. 1) or Accept (Alt. 2) Order Line Item Description July 6 Reject Order Accept Order (Alternative 1) (Alternative 2) Differential Effects (Alternative 2) Revenues Costs: Variable manufacturing costs Profit (loss) Feedback 100 Check My Work a. Subtract the additional costs from the additional revenues for accepting the order. b. Having unused capacity available is relevant additional business will result in a net profit to this decision. The differential revenue is more than the differential cost. Thus, accepting this c. What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places.