Rutkey Collectibles is a small toy company that manufactures and sells metal replicas of classic cars. Each car sells for $3.85 The cost of each unit follows: Materials $ 1.10 Labor 0.60 Variable overhead 0.40 Fixed overhead ($19,000 per month, 19,000 units per month) 1.00 Total costs per unit $ 3.10 One of Rutkey's regular customers asked the company to fill a special order of 400 units at a selling price of $2.85 per unit. Rutkey's can fill the order using existing capacity without affecting total fixed costs for the month. However, Rutkey's manager was concerned about selling at a price below the $3.10 cost per unit and has asked for your advice. Required: a. Prepare a schedule to show the impact of providing the special order of 400 units on Rutkey's profits in addition to the regular production and sales of 19,000 units per month.