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Gibson Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 3,000 units. Gibson made 30,000 blankets during the prior acoounting period. The cost of producing the blankets is summarized here. Materials cost ($29 per unit X 30,000) $ 870,000 Labor cost ($25 per unit x 30,000) 750,000 Manufacturing supplies [$6 x 30,000} 180,000 Batch-level costs [10 hatches at $6,000 per butch} 60,000 Product-level costs 190,000 Facilitylevel costs 330,000 Total costs 521330100" Cost per unit - $2,380,000 + 30,000 - $79.3 I Required a. Sunny Motels has offered to buy a batch of 600 blankets for $52 each. Gibson's normal selling price is $94 per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Gibson acoept the special order? b. Sunny offered to buy a batch of 3,000 blankets for $65 per unit, calculate the relevant cost per unit for the special order. Should Gibson acoept the special order? {For all requirements, round \"Cost per unit\" to 2 decimal places.) Cost per unit Should Gibson acoept the special order? Cost per unit Should Gibson acoept the special order?I