I just need help with part B!!!

Special Order Total cost data follow for Greenfield Manufacturing Company, which has a normal capacity per period of 20,000 units of product that sell for $54 each. For the foreseeable future, regular sales volume should continue to equal normal capacity. Direct material $266,800 Direct labor 200,000 Variable manufacturing overhead 152,000 Fixed manufacturing overhead (Note 1) 118,800 Selling expense (Note 2) 129,600 Administrative expense (fixed) 50,000 $917,200 Notes: 1. Beyond normal capacity, fixed overhead costs increase $4,500 for each 1,000 units or fraction thereof until a maximum capacity of 24,000 units is reached. 2. Selling expenses consist of a 10% sales commission and shipping costs of $1 per unit. Greenfield pays only one-half of the regular sales commission rates on sales amounting to $3,000 or more. Greenfields sales manager has received a special order for 2,500 units from a large discount chain at a price of $44 each, F.O.B. factory. The controllers office has furnished the following additional cost data related to the special order: 1. Changes in the products design will reduce direct material costs by $4 per unit. 2. Special processing will add 10% to the per-unit direct labor costs. 3. Variable overhead will continue at the same proportion of direct labor costs. 4. Other costs should not be affected. a. Present an analysis supporting a decision to accept or reject the special order. (Round computations to the nearest cent.) Differential Analysis Per Unit Total Differential revenue Answer 110,000 Differential costs Direct material Answer 9.34 Direct labor Answer 11 Variable manufacturing overhead Answer 8.36 Selling: Commission Answer 2.2 Shipping (F.O.B. factory terms) Answer 0 Total variable cost Answer 30.9 Answer 77,250 Contribution margin from special order Answer 32,750 Fixed cost increment: Extra cost Answer 13,500 Profit on special order Answer 19,250

b. What is the lowest price Greenfield could receive and still make a profit of $5,000 before income taxes on the special order? Round answer to two decimal places, if applicable. $Answer