Managerial accounting chapter 7. Thank you

Inomwood Company manufactures a variety of sunglasses. Production information for its most popular line. the Clear Vista (CV), follows: S 49.500 Sales price Direct materials 18.00 Direct labor 10.00 Variable manufacturing overhead 5.00 Fixed manufacturing overhead Total manufacturing cost 37.00 Suppose that Ironwood has been approached about producing a special order for 2,600 units of custom CV sunglasses for a new semiprofessional volleyball league. Al units in the special order would be produced in the league's signature colors with a specially designed logo emblem attached to the side of the glasses. The league has offered to pay SA5.00 per unit in the special order. Additional costs for the special order that will be attached to the glasses. Required: 1. Assume Ironwood has the idle capacity necessary to accommodate the special order Calculate the additional contribution margin lromwood would make by accepting the special order 2-a. Calculate the current contribution margin per unit (Round your answer to 2 decimal places.)