Levy Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 2,000 units. Levy made 28,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Required: a-1. Rios Motels has offered to buy a batch of 400 blankets for $67 each. Levy's normal selling price is $94 per unit, calculate the relevant cost per unit for the special order. Cost per unit a-2. Should Levy accept the special order? Yes No b-1. Rios offered to buy a batch of 2,000 blankets for $67 per unit, calculate the relevant cost per unit for the special order. Cost per unit b-2. Should Levy accept the special order? Yes No