Special Order Total cost data follow for Greenfield Manufacturing Company, which has a normal capacity per period of 20,000 units of product that sell for $54 each. For the foreseeable future, regular sales volume should continue to equal normal capacity Direct material Dired labor $266800 200,000 152,000 Variable manufacturing overhead Fixed manufacturing overhead (Note 1) 118.800 Selling expense (Note 2) Administrative expense ded 129600 50.000 $317,200 Notes: 1. Beyond normal capacity, fixed overhead costs increase $4,500 for each 1,000 units or fraction thereof until a maximum capacity of 24,000 units is reached 2. Selling expenses consist of a 10% sales commission and shipping costs of $1 per unit. Greenfield pays only one-half of the regular sales commission rates on sales amounting to $3,000 or more Greenfield's sales manager has received a special order for 2.500 units from a large discount chain at a price of $44 each FOB factory. The controller's office has furnished the following additional cost data related to the special order 1. Changes in the products design will reduce direct material costs by 14 per unit 2. Special processing will add 10% to the per-unt direct labor costs 3. Variable overhead will continue at the same proportion of direct labor costs 4. Other costs should not be affected a. Present an analysis supporting a decision to accept or reject the special onder, (Round computations to the nearest cent) Differential revenue Deed material Differential Analysis Per Unit Total Drect labor Varable manufacturing ched Seling 0 Present an analysis supporting a decision to accept or reject the special order. (Round computations to the nearest cent.) Differential Analysis Differential revenue Differential costs Direct material Direct labor Variable manufacturing overhead Per Unit Total $ 0 Selling: Commission Shipping (FO.B. factory terms) Total variable cost $ Contribution margin from special order 000 0 00 0 0 Fixed cost increment: Extra cost Profit on special order 0 0 b. What is the lowest price Greenfield could receive and still make a profit of $5,000 before income taxes on the special order? Round answer to two decimal places, if applicable. $ 0