Swallows neutralizers Inc creates Swi-next, a technology which kills virus and prevents malware attacks in computers and PC. Swi-next has become very famous among tech users for protection in technology and computer activities. swallows can produce one million protections each year when operating at capacity. The normal selling price is $10 per unit. The per unit cost for each unit is as follows: Per unit Total Direct materials $2.00 0.50 1.00 Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling expenses $2,000,000 500,000 1,000,000 1,250,000 250,000 1.25 0.25 The Chilean Banking Institute (CBI) has approached Swallows neutralizers and expressed an interest in purchasing 200,000 Swi-next protections for their staffs in banks across the country. i. ii. iii. What is the minimum price to charge if swi-next is operating at 100% capacity? What is the minimum price to charge if swi-next is operating at 90% capacity? What is the minimum price to charge if swi-next is operating at 60% capacity? Assume Swallows is operating at 90% capacity and Swallows receives a special order from the CBI for 200,000 swi-next a selling price of $8.00 per unit. Calculate the increase in profit (or loss) if swallows accept the order. iv