The following cost information pertained to the Violin Division of Stringing Music Co. and was based on monthly demand and sales of 100 units:

	Per-Unit Costs
Variable production costs:
Direct materials	$	150
Direct labor		180
Variable factory overhead		90
Fixed production costs:
Depreciation (equipment)		50
Factory rent		78
Other		18
Total production cost	$	566
Variable selling & administrative costs	$	30	per unit
Fixed selling & administrative costs	$	42	per unit

A)Assume that the Violin Division was evaluating whether it would accept a special sales order for 25 violins at $420 per unit. For this purpose, total relevant cost per unit (given the costs stated above) is:

b) should Violin Division accept the special order? and explain why?