Make sure you fill in all Yellow cells. Yellow cells left blank will receive zero credit. Exercise D: Viking Corporation is operating at 80% of capacity, which means it produces 8,000 units. Variable cost is $100 per unit. Wholesaler Yoffers to buy 9,000 additional units at $120 per unit. Wholesaler Z proposes to buy 1.500 additional units at $140 per unit. Which offer, if either, should Viking Corporation accept? Fixed costs are not affected by accepting either offer. 7 points Exercise D Wholesaler Wholesaler Z Sales Variable Costs Contribution Margin Conclusion