SOFT Micro Company, sells part number 1973 for $240 per unit and the standard cost of producing each unit of part number 1973 is determined as follows: SOFT received a special order for 1,000 units of part number 1973 . The only additional cost to SOFT is a special packaging requirement that would cost $10 per unit. Required: a. If SOFT were currently able to sell all of its production of part number 1973 , what would be the minimum sales price that SOFT should consider for this special order? b. Assume that SOFT has enough idle capacity to produce 1,000 units of part number 1973 and that overhead is 20% variable. If SOFT wants to increase its operating profit by $110,000, what price per unit would SOFT charge for the special order