Delta Company produces a single product The cost of producing and selling a single unit of this product at the company's normal activity level of 7.200 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expense Fixed selling and administrative expense $2.70 $3.00 $1.00 $4.75 $1.00 $2.00 The normal selling price is $17 per unit The company's capacity is 11.000 units per year. An order has not affect regular sales Requirement 1: If the order is accepted, by how much will annual profits be increased or decreased? (The order will not change the company's total fixed costs. ) (Omit the "S" sign in your response.) by Profits would Click to select) Requirement 2: Assume the company has 1,000 units of this product left over from last year that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cost is rel establishing a minimum selling price for these units? (Round your answer to 2 decimal places. Omit the S" sign in your response.) evant for Relevant cost per unit