Down Home Jeans Co. has an annual plant capacity of 63, 400 units, and current production is 46, 300 units. Monthly fed costs are $39, 100, and variable costs are $25 per unit. The present selling price is $36 per unit. On February 2, 2014, the company received an offer from Fields Company for 13, 200 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 effect the domestic selling price or quantity of sales of Down Home Jeans Co. a. Prepare a differential analysis on whether to reject (Alternative 1) or accept (Alternative 2) the Fields order. If an amount is zero, enter zero "0". b. Having unused capacity available is relevant to this decision. The differential revenue is more than the differential cost. Thus accepting this additional business will result in a net gain. c. What is the minimum price per unit that would produce a positive contribution margin