Exercise 10-9 Special Order [LO10-4] Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 99,600 units per year is Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $ 1.30 Fixed selling and administrative expenses $ 300 S1.70 $ 4.00 $ 70 $ 4.65 The normal selling price is $24 per unit. The company's capacity is 129,600 units per year. An order has been received from a mail-order house for 2,500 units at a special price of $21.00 per unit. This order wouldI not affect regular sales. Rert the dr der is accepted by how much voll nual prots be ncreased or decreased? (The order will od 1. If the order is accepted, by how much will annual profts be increased or decreased? (The order will not change the company's total fixed costs) 2. Assume the company has 500 units of this product left over from last year that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cost is relevant for establishing a minimum selling price for these units? (Round your answer to 2 decimal places.) Relevant cost per unit