Vernon Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of 2,000 units. Vernon made 36,000 blankets during the prior accounting period. The cost of producing the blankets is summarized here. Materials cost ($29 per unit x 36,000) Labor cost ($26 per unit x 36,000) Manufacturing supplies ($9 36,000) Batch-level costs (18 batches at $6,000 per batch) Product-level costs Facility-level costs Total costs $1,044,000 936,000 324,000 108,000 300,000 370,000 $3,082,000 Cost per unit $3,082,00036,000 $85.6 Required a. Sunny Motels has offered to buy a batch of 500 blankets for $68 each. Vernon's normal selling price is $93 per unit. Calculate the b. Sunny offered to buy a batch of 2,000 blankets for $68 per unit, calculate the relevant cost per unit for the special order. Should relevant cost per unit for the special order. Based on the preceding quantitative data, should Vernon accept the special order? Vernon accept the special order? (For all requirements, round "Cost per unit" to 2 decimal places) a. Cost per unit Should Vernon accept the special order? b. Cost per unit Should Vernon accept the special order