Lost Mine offered to buy $3,300$ US umbrellas at a price of $$34$ each. Mohave currently has the excess capacity necessary to accept the offer. The following information is related to the production of the US umbrella:

Direct materials $ $14\mathrm{.}00$

Direct labor $8\mathrm{.}00$

Variable manufacturing overhead $10\mathrm{.}00$

Fixed manufacturing overhead $2\mathrm{.}50$

Total cost $ $34\mathrm{.}50$

Regular sales price Compute the incremental profit $($or loss$)$ from accepting the special order.

Should Mohave accept the special order?

Suppose the special order had been to purchase $3,800$ umbrellas for $$31\mathrm{.}00$ each. Recompute the incremental profit $($or loss$)$ from accepting the special order under this scenario.

Assume Mohave is operating at full capacity. Calculate the special$-$order price per unit at which Mohave would be indifferent between accepting or rejecting the special order.