Hensely Company, which produces and sells a small digital clock, bases its pricing strategy on a 25 percent markup on total cost. Based on annual production costs for 17,000 units of product, computations for the sales price per clock follow. Unit-level costs Fixed costs Total cost (a) Markup (a x 0.25) Total sales (6) Sales price per unit (b = 17,000) $408,000 68,000 476,000 119,000 $595,000 $ 35 Required a. Hensely has excess capacity and receives a special order for 8,000 clocks for $27 each. Calculate the contribution margin per unit. Based on this, should Hensely accept the special order? b. Prepare a contribution margin income statement for the special order