please help

Circuit Masters incorporated (CMI) is presently operating at 80% of capacity and manufacturing 113,000 units of a patented electronic component. The cost structure of the component is as follows: An thalian firm has offered to purchase 21,500 of the components at a price of $31.50 per unit, FOB CMits plant. The normal selling price is $36.50 per component. This special order will not affect any of CMis "normal" business. Management calculated that the cost per component is $28.90, so it is reluctant to accept this special ordee. Required: a. Calculate the fixed overheod per unit? b. Is the cost calculation appropriate? c. Should the offer from the ltalian firm be accepted? Complete this question by entering your answers in the tabs below. Calculate the fixed overhead per unit? Note: Round your answer to 2 decimat places