Easy Cell produces a single product, "CellShop The manufacturing costing for the product is as follows: R Selling price 25000.00 Manufacturing cost Materials 8000.00 Labour 7000.00 Total Overheads 9000.00 Fixed overhead costs accounts for 50% of the total overheads cost The sales representatives receive 5% commission on normal sales only Administrative costs are fixed and amount to R45 000 per month of which depreciation on production equipment is R17 000 A special order for 10 units of CellShop at a price of R23 000.00 per unit has been received The units would have to be delivered to the customer at a cost of R1200 per unit No sales commission is payable The company's monthly production capacity is 50 units. The sales level has been stable for the past few months at 45 units. Required Using variabe costing income statements caculate the following: 1) The contribution per unit for normal sales are R 2; The contribution per unit for special order sales are R 3) The opportunity cost applicable regarding the decision are R 4) The advantage/ disadvantage of accepting the offer is R 5) The variable overheads per unit are R