The following unit cost information pertained to the trumpet division of WGN Music Co. and was based on monthly demand and sales of 100 units:

Variable manufacturing costs:

Direct materials$130

Direct labor180

Variable factory overhead70

Fixed factory overhead:

Depreciation50

Rent for equipment20

Other20

Total manufacturing cost$470

Variable selling costs28

Fixed selling costs43

Total (full) product cost$541

Assume that the Trumpet Division was evaluating whether or not it would accept a special order for 10 trumpets at $500 per unit.

Required:

1. Calculate total relevant cost per unit for each unit in the special-sales order.

2. Should WGN accept the special order; why or why not? (Show details.)