Question 4 (3 points) Company A manufactures a moderately priced set of lawn games that sells for $125. The company currently manufactures and sells 2,000 sets per year. The manufacturing costs include $40 for direct materials and 515 for direct labor per set. The overhead charge per set is $12, which consists entirely of fixed costs Company As considering a special purchase offer from a large retail firm, which has offered to by 500 sets for two years ata price of $110 per set. Company A has the available plant capacity to produce the order and expects no other orders or profitable alternative uses of the plant capacity. What is the total relevant cost per unit to produce the units requested by the retail firm? What is the estimated net effect on annual operating income if Company A accepts the special sales order