Q3 :(5marks) Park er and Spitzer Manufacturing is approached by a European customer to fulfill a one- time-only special order for a product similar to one offered to domestic customers. The following per unit data apply for sales to regular customers: Direct materials Direct labor $1,782 810 Variable manufacturing support 1,296 Fixed manufacturing support 2808 Total manufacturing costs 6,696 3.348 Markup (50%) Targeted selling price 10,044 Parker and Spitzer Manufacturing has excess capacity. Required: a. What is the contribution margin per unit