Deision on Accepting Additional Business Down Home Jeans Co. has an annual plant capacity of 63,400 units, and current production is 46,500 units. Monthly fixed costs are $38,600, and variable costs are $25 per unit. The present selling price ?S $33 per unit. On February 2 the company received an offer from Fields Company for 13 500 units of the product at $27 each. Fields 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 Down Home Jeans Co. a. Prepare a differential analysis dated February 2 on whether to reject (Alternative 1) or accept (Alternative 2) the Fields 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 an Income (Altemative 2) Revenues Costs: Variable manufacturing costs Income (Loss) b. Having unused capacity available is a net evenue is than the differential cost. Thus, accepting this additional business will result in to this decision. The differential is c. What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places