The Wild Boar Corporation is working at full production capacity producing 9,000 units of a unique product, Everlast. Manufacturing cost per unit for Everlast is as follows: (Click the icon to view the cost per unit information.) A customer, the Apex Company, has asked Wild Boar to produce 2,500 units of Stronglast, a modification of Everlast. Stronglast would require the same manufacturing processes as Everlast. Apex has offered to pay Wild Boar $46 for a unit of Stronglast plus half of the marketing cost per unit. Read the requirements. Direct materials Direct manufacturing labor Manufacturing overhead Total manufacturing cost $ 10 1 16 $ 27 Manufacturing overhead cost per unit is based on variable cost per unit of $8 and fixed costs of $72,000 (at full capacity of 9,000 units). Marketing cost per unit, all variable, is $2, and the selling price is $54. Requirement 2. The Chesapeake Corporation has offered to produce 2,500 units of Everlast for Wild Boar so that Wild Boar may accept the Apex offer. That is, if Wild Boar accepts the Chesapeake offer, Wild Boar would manufacture 6,500 units of Everlast and 2,500 units of Stronglast and purchase 2,500 units of Everlast from Chesapeake. Chesapeake would charge Wild Boar $44 per unit to manufacture Everlast. On the basis of financial considerations alone, should Wild Boar accept the Apex offer? Show your calculations. Wild Boar is considering manufacturing 6,500 units of Everlast and 2,500 units of Stronglast and purchasing 2,500 units of Everlast from Chesapeake. Chesapeake would charge Wild Boar $44 per unit to manufacture Everlast. Begin by completing the following table for manufactured Stronglast units and purchased Everlast units. Selling price per unit Total variable cost per unit Contribution margin per unit selling 2,500 units Manufacture Stronglast Purchase Everlast Total