Q3 :(5marks) Parker 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 S 10.044 Parker and Spitzer Manufacturing has excess capacity. Required: a. What is the contribution margin per unit? b. Which costs are relevant for making the decision regarding this one-time-only special order? Why? c. For Parker and Spitzer Manufacturing, what is the minimum acceptable price of this one-time-only special order? d. For this one-time-only special order, should Parker and Spitzer Manufacturing consider a price of $5,400 per unit? Why or why not