Exercise 16-11 Accept special sales order? LO 2,3 inte ated Masters, Inc. M ts present y opera ng at 80% of capac ty and manutatum 115000 unts of a patented elect one component The cost structure of the com ponents as to s Raw materials Direct labor Variable overhead S 7.70 per unit 7.70 per unit 9 70 per unt $529,000 per year Fixed overhead An Italian firm has offered to purchase 21,700 of the components at a price of $325 of IM's "normar business Management calculated that the cost per component is $29.7, so it is reluctant to accept this special order Required: a. Calculate the fxed overhead per unt? (Round your answer to 2 decimal places.) per unt, FOB MrS plant The normal seling price s $37 1 per component. This special order wil not affect any b. is the cost caculation appropriate? O Yes e. Shouid the offer from the Italian 1rm be accepted? O The offer should be accegted O The ofer shouid not be accepted