Majestic Company manufactures a product that has the following unit costs: direct materials, $5; direct labor, $7; variable overhead, $3; and fixed overhead, $5. Fixed selling costs are $200,000 per year. Variable selling costs of $1 per unit cover the transportation cost. Although production capacity is 80,000 units per year, the company expects to produce only 65,000 units next year. The product normally sells for $30 each. A customer has offered to buy 10,000 units for $18 each. The customer will pay the transportation charge on the units purchased. Required: a. What is the incremental cost per unit to Majestic Company for the special order? b. What is the effect on Majestic's income if the special order is accepted