Elsea Company, which produces and sells a small digital clock, bases its pricing strategy on a 25 percent markup on total cost. Based on annual production costs for 12,000 units of product, computations for the sales price per clock follow Unit-level costs $276,000 Fixed costs 60,000 Total cost (a) 336,000 Markup (a x 0.25) Total sales (b) Sales price per unit (b 12,000) 84,000 $420,000 35 $ Required a-1. Elsea has excess capacity and receives a special order for 7,000 clocks for $28 each. Calculate the contribution margin per unit from the special order on 23 per unit a-2. Should Elsea accept the special order? Yes 0