Question #5: Austin Widgets, Inc. has received a special order for 2,000 units of its product at a special price of $75. The product normally sells for $100 and has the following manufacturing costs:

	Per Unit
Direct Materials	30
Direct Labor	20
Variable manufacturing overhead	15
fixed manufacturing overhead	25
Unit Cost	90

Assume that Austin Widgets has sufficient capacity to fill the order without harming normal production and sales. a. If Austin Widgets accepts the order, what effect will the order have on the company's short-term profit? Give the dollar amount of increase or decreaseand show calculations. b. What minimum price should Austin Widgets charge to achieve a $25,000 incremental profit? Show calculations.