Sunland Inc, manufactures two electronic products, widgets and gadgets, and has a capacity of 1.700 machine hours. Prices and costs for each product are as follows: Widget Gadget $257 $337 Selling price per unit Variable costs per unit Direct materials Other direct costs Variable Manufacturing overhead costs 31 42 11 19 37 51 * Variable manufacturing overhead costs are applied at a rate of 547 per machine hour. Sipacore Industries, a potential client has offered $256 per unit to Sunland for 256 special units. These 256 units would incur the following production costs and time: Direct materials $7.924 Other direct costs $3.700 Machine hours 232 Assume that Sunland has enough excess capacity to produce the special order. Calculate what the total contribution would be if the special order from Sipacore were accepted. Total contribution margin Assume that Sunland 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 $ CM per machine hour $ $ Determine whether Sunland should produce the units for the special order instead of widget or gadget units. Sunland produce the units for the special order instead of widget or gadget units. Determine whether Sunland should produce the units for the special order instead of widget or gadget units. Sunland produce the units for the special order instead of widget or gadget units. shoid should not Assume that Sunland is actually operating at 95% of full capacity. Calculate what the opportunity cost would be if Sipacore's special order were accepted. Opportunity cost Assume that Sunland is actually operating at 95% of full capacity, and additional machines can be rented at a cost of $35,700 to produce Sipacore's special order. If the special order is accepted, calculate its effect on Sunland's proht. Net profit from doing the special order $