Rooney Company, which produces and sells a small digital clock, bases its pricing strategy on a 25 percent markup on total cost. Based on annual production costs for 18,000 units of product, computations for the sales price per clock follow. Unit-level costs Fixed costs Total cost (a) Markup (a x 0.25) Total sales (b) $288,000 72,000 360,000 90,000 $450,000 Sales price per unit (b +18,000) $ 25 Required a. Rooney has excess capacity and receives a special order for 4,000 clocks for $20 each. Calculate the contribution margin per unit. Based on this, should Rooney accept the special order? b. Prepare a contribution margin income statement for the special order. Complete this question by entering your answers in the tabs below. Required A Required B Rooney has excess capacity and receives a special order for 4,000 clocks for $20 each. Calculate the contribution margin per unit. Based on this, should Rooney accept the special order? Contribution margin per unit Should Rooney accept the special order?