Please answer both. Thank you.

Raleigh, Inc. makes a unique product and uses cost-plus pricing. The firm has $10,000,000 of assets and shareholders want a 10% return on assets. Additional data: Units made and sold 450,000 units Variable costs $16/unit Fixed costs $1,700,000 Using cost-plus pricing, what should the sales price per unit be? (Round answer to the nearest cent.) O A. $22.00 B $16.00 OC. $19.00 OD. $2.22 Bismarck, Inc. has the capacity to produce 36,000 units of its product per year, but is currently producing and selling 25,000 units per year. The following information relates to current production: Sales price per unit $185 Variable costs per unit: Manufacturing $60 Selling and administrative $20 Total fixed costs: Manufacturing $700,000 Selling and administrative $300,000 The firm has received a request for 5,500 units at a "special" price of $160 per unit. This order would not affect fixed costs, but Bismarck would incur the variable selling and administrative costs. What is the change in operating income from accepting the special order? OA. Operating income decreases by $440,000 0 B Operating income increases by $440,000 OC. Operating income decreases by $880,000 OD Operating income increases by $880,000