Levy Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,000 units. Levy made 20,000 blankets during the prior accounting period. The cost of producing the blankets is summarized as follows Materials cost ($20 per unit 20,000) Labor cost ($18 per unit x 20,000) Manufacturing supplies (S3 x 20,000) Batch-level costs (20 batches at $4,000 per batch) Product-level costs Facility-level costs S 400,000 360,000 60,000 80,000 160,000 290,000 Total costs $1,350,000 Cost per unit-$1,350,000 20,000 $67.50 Required a-1. Rios Motels has offered to buy a batch of 500 blankets for S47 each. Levy's normal selling price is $90 per unit, calculate the relevant cost per unit for the special order. ost per unit a-2. Should Levy accept the special order? Yes No b-1. Rios offered to buy a batch of 1,000 blankets for $56 per unit, calculate the relevant cost per unit for the special order Cost per unit