Hi, please, help me to find out my mistake with Required #2 Thanks

266 points 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 106,800 units per year is Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $ 1.40 Fixed selling and administrative expenses $ 1.00 $ 1.90 2.00 $ 90 $ 4.75 The normal selling price is $22 per unit. The company's capacity is 138,000 units per year An order has been received from a mail-order house for 2,600 units at a special price of $1900 per unit. This order would not affect regular sales. Required: If the order is accepted, by how much will annual profits be increased or decreased? (The order will not change the company's total fixed costs.) Answer is complete and correct. profits Increase $ 33.260 2 Assume the company has 500 units of this product left over trom last year that are intenior to the current What unit cost is relevant for model. The units must be sold through reguiar channels at reduced prices. establishing a minimum selling price for these units? (Round your answer to 2 decimal places.) 8 Answer is complete but not entirely correct. cost per 56.20 OBI