Exercise 21.12(Static) Pricing a Special Order (LO21-1, LO21-2, LO21-3. Mazeppa Corporations sells relays at selling price of $28 per Unit. The company's cost per unit based on the full capacity of 160,000 units as follows: Direct materials $6 Direct Labor 4 Overhead (2/3) of which is variable) 9. Mazeppa has been approached by a distributor on Montana offering to buy a special order consisting of 30,000 relays, Mazeppa has the capacity to fill, the order, however it will incur an additional shipping cost $2 for each relay distributor. a-1 .sssume that mazeppa is currently operating at a level of 100,000 units. Show the calculation for the unit price to charge the distributor which will generate an increase in operating income of $2 per unit?. a-2. What is your interpretation of the changes to the contribution margin per unit price charged to the distributor ? b-1. Assume that Mazeppa is currently operating at full capacity show the calculation for the unit price to charge the distributor which will generate an increase in operating income of $60,000 more than it would be without accepting the special order? b-2 what is your interpretation of the changes to the contribution margin per unit and the operating income on account of the unit price changed to the distributor? Assume that Mazeppa is currently operating at a level of 100,000 units. Show the calculation for the unit price to charge the distributor which will generate an increase in operating income of $2 per unit? Do not round the intermediate calculations