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:

		Widget		Gadget
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 hour. Paver Industries, a potential client, has offered $254 per unit to Whispering Winds for 254 special units. These 254 units would incur the following production costs and time:

Direct materials		$8,756
Other direct costs		$3,500
Machine hours		230

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, eg. 12.25 and final answers to decimal places, e.g. 125.) Widget Gadget New Order CM per unit $ $ $ CM per machine hour $ $ $ Determine whether Whispering Winds should produce the units for the special order instead of widget or gadget units. Whispering Winds produce the units for the special order instead of widget or gadget units. Assume that Whirnarinnainde