Differential Analysis for a Discontinued Product A concerned income statement by product line for Warmick Beverage tine, indicated the towing for Manga Cain for the past year: Sales $235,700 Cost of goods sold (110,000) Gross profit $125,700 Operating expenses (147,000) Operating tous $16,300) it estimated that 15 the cost of goods sold represented to wear code and at the rating expenses refuse to naroducts, the costs will not be many feed it the product is discontinued . Prepare a differential anatywa doted Vetmuary 23 un determine whether tonge Cola o te mund (Atentie 13e Areast 2. tas not sure, estar preocrot, use a sign to indicate a los Differential Analysis Continue (AR1) or Discontinue (Alt. 2) Mango Cola February 29 Continue Discontinue Differential Mango Cola Manga Cola Effects (Alternative 1) (Alternative 2) (Alternative 2) Costs Varbe tout foods sold Variable seating centes VID Frutto Accepting Business at a Special Price Power Serve Company expects to operate at 90% of productive capacity during May. The total manufacturing costs for May for the production of 32,400 batteries are budgeted as follows: Direct materials $290,800 Direct labor 106,900 Variable factory overhead 29,980 Fixed factory overhead 60,000 Total manufacturing costs $487,680 The company has an opportunity to submit a bid for 2,000 batteries to be delivered by May 31 to government agency. If the contract is obtained, it is anticipated that the additional activity will not interfere with normal production during May or increase the selling or administrative expenses What is the unit cost below which Power Serve Company should not go in bidding on the government contract? Round your answer to two decimal places. 15.05 X per unit