Integrated Masters Inc. (IMI) is presently operating at 80% of capacity and manufacturing 111,000 units of a patented electronic component. The cost structure of the component is as follows: Raw materials $ 7.30 per unit Direct labor 7.30 per unit Variable overhead 9.30 per unit Fixed overhead $ 466,200 per year An Italian firm has offered to purchase 21,300 of the components at a price of $30.5 per unit, FOB IMI's plant. The normal selling price is $35.9 per component. This special order will not affect any of IMI's "normal" business. Management calculated that the cost per component is $28.1, so it is reluctant to accept this special order. Required: Calculate the fixed overhead per unit? Is the cost calculation appropriate? Should the offer from the Italian firm be accepted?