View Policies Show Attempt History Current Attempt in Progress Whispering Winds Inc. manufactures two electronic products, widgets and gadgets, and has a capacity of 1,500 machine hours. Prices and costs for each product are as follows: Selling price per unit $ 255 $ 335 Variable costs per unit Direct materials 35 40 Other direct costs 15 17 Variable Manufacturing overhead costs\" 35 49 * Variable manufacturing overhead costs are applied at a rate of $ 45 per machine hou r. Paver Industries, a potential client, has offered $ 254 per u nit to Whispering Winds for 254 special units. These 254 units would incur the fol lowing production costs and time: Direct materials $ 3,256 Other direct costs $ 3,500 Machine hours 230 Assume that Whispering Winds has enough excess capacity to produce the special order. Calculate what the total contribution would be if the special order from Paver were accepted. Total contribution margin $ 41910 eTextbook and Media Attempts: 1 of 3 used Using multiple attempts will impact your score. 40% score reduction after attempt 2 (b) Your answer is partially correct. Assume that Whispering Winds is currently operating at full capacity. Calculate the contribution margin per unit and per machine hour. (Round machine hours to 2 decimal places, e.g. 12.25 and final answers to O decimal places, e.g. 125.) Widget Gadget New Order CM per unit 170 229 CM per machine hour 218 210 Determine whether Whispering Winds should produce the units for the special order instead of widget or gadget units. Whispering Winds should not produce the units for the special order instead of widget or gadget units