please check answers a and c, and help with part b please

Hawkins Company prod unit of this product at the company's current aetivity level of 60.00 nits per uces a single product. The cost of producing and selling a single follows: units per year is as Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $5.10 3.80 1.00 4.20 1.50 2.40 43.80 -Gyo The normal selling price is S21 per unit. The company's capacity is 75,000 units per year. An order has been received from a mail-order house for 15,000 units at a price of $14 per unit. This order would not affect regular sales. Reguired If the order is accepted, by how much will annual profits be increased or decreased? The order would not change the company's total fixed costs. Show computations to support your answer and be sure to identify the dollar amount as either an increase or decrease. a. 40,000-10poo Sates 210 ,000 oo,00075,000 punit 195.000 17,000 b. Suppose the company does not have enough idle capacity to produce all of then p o4,000 increose units for the overseas customer and accepting the special order would require cutting back on production of 5,000 units for regular customers. What would be the minimum acceptable price per unit for the special order? Assume the company has 1,000 units of this product left over from last year that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cost is relevant for establishing a minimum selling price for these units? Explain (briefly). (I am looking for a dollar amount and for one particular word that describes the costs you did not consider relevant.) c. Ku