For the remainder of the problem assume the following: Total estimated annual fixed costs are $367,500 and annual sales of 10,000 units are expected. The selling price of a unit is $73. Per-unit costs are as follows: $ 5.00 6.00 Direct materials Direct labor Manufacturing overhead: Variable Fixed Selling costs: Commissions Shipping 7.00 8.00 1.00 1.50 1.00 29.50 Fixed $ 1. How much is the unit contribution margin? 2. The company's cost formula (cost function) for annual total cost would be: 3. A special one-time order to purchase 20,000 units was recently received at a price of $60 per unit. There is enough capacity to fill the order and filling this order will NOT disrupt current operations. If the company accepts this order: 1) variable manufacturing costs will be reduced by $5 per unit, and 2) variable selling costs (both commission and shipping) will go down by 80%. Should the special order be accepted or rejected, and how much better (or worse) off would the company be if they take your advice