SkyTec Enterprises produces a specialty widget that has sales across the country. Currently they sell around 50,000 widgets annually. The full per unit cost for the 50,000 widgets is as follows: Direct materials $28 Direct labor 10 Manufacturing overhead (60% variable) 24 Selling expenses (40% variable) 14 Administrative expenses (10% variable) 5 Total per unit $81 Diodeco Technology recently approached SkyTec with a special order to purchase 10,000 widgets for $60. SkyTec currently sells individual widgets for $100. Capacity is sufficient to produce the extra 10,000 widgets. REQUIRED 1. Ignoring the special order, create a contribution margin income statement that shows the operating profit of the 50,000 widgets SkyTec currently sells. 2. Determine the impact on profit of accepting the order. Should SkyTec accept the special order? 3. Determine the minimum price SkyTec would need on the special order so that before tax profits for the company would increase by $75,000