SafeRide, Inc. produces air bag systems that it sells to North American automobile manufacturers. Although the company has a capacity of 300,000 units per year, it typically produces at an annual rate of 180,000 to 240,000 units. SafeRide, Inc. has received an order from a German manufacturer to purchase 60,000 units at $9.00 each. Total Budgeted Costs for 180,000 and 240,000 units are as follows: Total Costs 180,000 Units $2,745,000 240,000 $3,060,000 Sales to North American manufacturers are priced at $20 per unit, but the sales manager believes the company should aggressively seek the German business even if it results in a loss. The manager believes obtaining this order would open up several new markets for the company's product. Requirements a. Determine the immediate effect accepting the order would have on profits. (That is, ignore any long- term benefits that may arise from opening a new market.) b. What is the break-even per unit sales price for this special order? (Again, ignore any long-term benefits that may arise from opening a new market.) c. Assume SafeRide is operating at capacity before the special order arrives. Now determine the immediate effect accepting the order would have on profits. (That is, ignore any long-term benefits that may arise from opening a new market.) d. Assume SafeRide is operating at capacity before the special order arrives. Now determine is the break-even per unit sales price for this special order? (Again, ignore any long-term benefits that may arise from opening a new market.)