Rooney Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 1,000 units. Rooney made 31,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Materials cost ($29 per unit 31,000)	$	899,000
Labor cost ($22 per unit 31,000)		682,000
Manufacturing supplies ($6 31,000)		186,000
Batch-level costs (31 batches at $5,000 per batch)		155,000
Product-level costs		300,000
Facility-level costs		330,000
Total costs	$	2,552,000
Cost per unit = $2,552,000 31,000 = $82.3

(For all requirements, round "Cost per unit" to 2 decimal places.) a. Cost per unit Should Rooney accept the special order? b. Cost per unit Should Rooney accept the special order? (For all requirements, round "Cost per unit" to 2 decimal places.) a. Cost per unit Should Rooney accept the special order? b. Cost per unit Should Rooney accept the special order