Just need help with part B. 38.62 is not the answer.

3:22 AM 92% AT&T Special order Total cost data follow for Greenfield Manufacturing Company. which has anormalcapacity per period of 20000 units of product that sell for $54each. For the foreseeable future, regular sales volume should continue to equal normal capacity. Fixed manufacturing overhead Note Selling expense Note Beyond normal capacit fixed overhead costsincrease sa500 for each 1000 units or fraction thereof until a maximum capacity of 24000 units is 2 Selling expenses consist of a 10 sales commission and shipping costs of s1 per unit Greenfield pays only onehalf of the regular sales commission rates on sales amounting to s2000or more. Greenfield's sales manager has received a special order for 2500 units from alarge discount chain ataprice of each. FoB factory. The controller's office has fumished the folowing additional cost datarelated to the special order 1.Changes in the products design vil reduce direct material costs by s4 per unit. 2. Special processing will add 10 to the per unit direct labor costs. 3 Variable overhead wil continue at the same proportion of direct labor costs. 4 Other costs should not be affected. Present an analysis supporting decision to accept or reject the special order. Round computations to the nearest cent) Dmerential Analysis DiferentialAnalysis Per Unit Shipping factory terma Contribution margin from special rder Fixed cost increment: Profton special order >What is the lowest price Greenfield could receive and stil make aprofit of s5.000 before income taxes on the specialorder? Round answer to two decimal places if applicable