5-1 online - Managerial Accounting II. The company ZETOR Manufacturing currently produces 100 four-wheelers per month, of model A. They has the capacity to produce 6000 units. The following per unit data apply for sales to regular customers: Unit costs (when we produce 100 units) Direct materials $400 Direct manufacturing labor 60 Variable manufacturing overhead 120 Fixed manufacturing overhead 200 Total manufacturing costs $780 Markup (30%). 234 Estimated selling price 1014 1. Wat should be the minimum price for a one-time special order of 60 four-wheelers, type B, for a newly established farming area municipality in Ukraine, when variable manufacturing overhead is caused by the special machine which is not needed for the type B-four-wheelers production, all other costs are equal with model A. 2. Should they accept/refuse the order if they are offered $ 500 per four-wheeler? Discuss the factors dat would cause them to change their decision and refuse/accept the order. MacBook Pro 12 $ # 3 % & re 4 E 5 o ) 6 7 7 V 8 A E R T Y o 3 Con 99 0 [ E S >> D F G H J L