Shelby Industries has a capacity to produce 45,000 oak shelves per year and is currently selling 40,000 shelves for $32 each. Martin Hardwoods has approached Shelby about buying 1,200 shelves for a new project and is willing to pay $26 each. The shelves can be packaged in bulk; this saves Shelby $1.50 per shelf compared to the normal packaging cost. Shelves have a unit variable cost of $27 with fixed costs of $350,000. a. What is the minimum price per shelf that Shelby should accept for this special order? Should Shelby accept this order? b. What is the maximum number of sales that Shelby could lose at the regular price and still make this order acceptable?