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The per-unit manufacturing overhead cost is based on a $3 variable cost per unit and $155,000 fixe costs. The nonmanufacturing costs, all variable, are $10 per unit, and the sales price is $38 per unit. Sports Headquarters Company (SHC) has asked Alton to produce 7,200 units of a modification of th new product. This modification would require the same manufacturing processes. However, becaus of the nature of the proposed sale, the estimated nonmanufacturing costs per unit are only $5 (not $10). Alton would sell the modified product to SHC for $28 per unit. Required 1-a. Calculate the contribution margin for 7,200 units for both the current and special order. 1-b. Should Alton produce the special order for SHC? 2. Suppose that Alton Incorporated had been working at less than full capacity to produce 25,900 units of the product when SHC made the offer. What is the minimum price per unit that Alton should accept for the modified product under these conditions? Complete this question by entering your answers in the tabs below. Calculate the contribution margin for 7,200 units for both the current and special order