Total cost data follow for Glendale Manufacturing Company, which has a normal capacity per period of 8.000 units of product that sell for $60 each. For the foreseeable future, regular sales volume should continue to equal normal capacity. Direct material $102, 400 Direct labour 64.000 Variable manufacturing overhead 48, 400 Fixed manufacturing overhead (Note 1) 38, 400 Selling expense (Note 2) 35, 200 Administrative expense {fixed} 15,000 $303, 400 Beyond normal capacity, fixed overhead costs increase $1.800 for each 500 units or fraction thereof until a maximum capacity of 10.000 units is reached. Selling expenses consist of a 6% sales commission and shipping costs of 80 cents per unit Glendale pays only three-fourths of the regular sales commission on sales totalling 501 to 1.000 units and only thirds the regular commission on sales totalling 1.000 units or more. Glendale's sales manager has received a special order for i .200 units from a large discount chain at a price of $36 each, F.O.B. factory. The controller's office has furnished the following additional cost data related to the special order: Changes in the product's design will reduce direct material costs $1.50 per unit. Special processing will add 20% to the per-unit direct labour costs. Variable overhead will continue at the same proportion of direct labour costs. Other costs should not be affected. Present an analysis supporting a decision to accept or reject the special order. (Round computations to the nearest cent.)What is the lowest price Glendale could receive and still make a profit of $3, 600 before income taxes on the special order? Round answer to two decimal places, if applicable