Total cost data follow for Greenfield Manufacturing Company, which has a normal capacity per period of $20,000$ units of product that sell for $$54$ each. For the foreseeable future, regular sales volume should continue to equal normal capacity.

Notes:

Beyond normal capacity, fixed overhead costs increase $$4,500$ for each $1,000$ units or fraction thereof until a maximum capacity of $24,000$ units is reached

Selling expenses consist of a $10\%$ sales commission and shipping costs of $$1$ per unit. Greenfield pays only one$-$half of the regular sales commission rates on sales amounting to $$3,000$ or more

Changes in the product's design will reduce direct material costs by $$4$ per unit.

Special processing will add $10\%$ to the per$-$unit direct labor costs.

cortinue at the same proportion of direct labor costs.

Other costs should not be affected.

a$.$ Present an analysis supporting a decision to accept or reject the special order. $($Round computations to the nearest cent.$)$

b$.$ What is the lowest price Greenfield could receive and still make a profit of $$5,000$ before income taxes on the special order?

Round answer to two decimal places, if applicable.