Rundle Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 2,000 units. Rundle made 30,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Materials cost ($27 per unit 30,000) $ 810,000 Labor cost ($23 per unit 30,000) 690,000 Manufacturing supplies ($4 30,000) 120,000 Batch-level costs (15 batches at $4,000 per batch) 60,000 Product-level costs 290,000 Facility-level costs 320,000 Total costs $ 2,290,000 Cost per unit = $2,290,000 30,000 = $78.33 Required Sunny Motels has offered to buy a batch of 800 blankets for $58 each. Rundles normal selling price is $95 per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Rundle accept the special order? Sunny offered to buy a batch of 2,000 blankets for $58 per unit, calculate the relevant cost per unit for the special order. Should Rundle accept the special order?

Rundle Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 2,000 units. Rundle made 30,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Required a. Sunny Motels has offered to buy a batch of 800 blankets for $58 each. Rundle's normal selling price is $95 per unit. Calculate the relevant cost per unit for the special order. Based on the preceding quantitative data, should Rundle accept the special order? b. Sunny offered to buy a batch of 2,000 blankets for $58 per unit, calculate the relevant cost per unit for the special order. Should Rundle accept the special order? (For all requirements, round "Cost per unit" to 2 decimal places.)