Splish Inc. manufactures two electronic products, widgets and gadgets, and has a capacity of 2,800 machine hours. Prices and costs for each product are as follows: Widget Gadget Selling price per unit $268 $348 Variable costs per unit Direct materials 35 53 Other direct costs 15 30 Variable Manufacturing overhead costs 48 62 Variable manufacturing overhead costs are applied at a rate of $58 per machine hour. Golden Industries, a potential client, has offered $266 per unit to Splish for 266 special units. These 266 units would incur the following production costs and time: Direct materials $10,100 Other direct costs $4,800 Machine hours 243 Assume that Splish has enough excess capacity to produce the special order. Calculate what the total contribution would be if the special order from Golden were accepted. Total contribution margin $ HA Assume that Splish is currently operating at full capacity. Calculate the contribution margin per unit and per machine hour. (Round machine hours to 2 decimal places, e.g. 12.25 and final answers to O decimal places, e.g. 125.) Widget Gadget New Order CM per unit $ 19626FE CM per machine hour TEET Determine whether Splish should produce the units for the special order instead of widget or gadget units. Splish produce the units for the special order instead of widget or gadget units. Assume that Splish is actually operating at 95% of full capacity. Calculate what the opportunity cost would be if Golden's special order were accepted. Opportunity cost $ Assume that Splish is actually operating at 95% of full capacity, and additional machines can be rented at a cost of $36,800 to produce Golden's special order. If the special order is accepted, calculate its effect on Splish's profit. Net profit from doing the special order