Elsea Company, which produces and sells a small digital clock, bases its pricing strategy on a 30 percent markup on total cost. Based on annual production costs for 14,000 units of product, computations for the sales price per clock follow. Unit-level costs $210,000 Fixed costs 70,000 Total cost (a) 280,000 Markup (a x 0.30) Total sales (b) Sales price per unit ( 84,000 $364,000 26 14,000) $ Required a-1. Elsea has excess capacity and receives a special order for 6,000 clocks for $20 each. Calculate the contribution margin per unit from the s pecial order. per unit a-2. Should Elsea accept the special order? Yes No