Whispering World manufactures a workout product, CardioBands, that helps users raise their heartbeats without exerting too much effort. The per$-$unit costs to manufacture and sell this rubber$-$band$-$based product are as follows:

DM $$1\mathrm{.}00$

Dl $\mathrm{.}80$

Variable MOH $\mathrm{.}25$

Fixed$-$MOH $1\mathrm{.}55$

Variable SG&A $0\mathrm{.}25$

Fixed SG&A $0\mathrm{.}95$

$$4\mathrm{.}80$

Whispering World normally sells its CardioBands for $$14$ each; Jerry's Gym wants to purchase $50$ of these workout products to incorporate in two of its cardio classes, but it wants a special price of $$210$ for the complete order. Whispering World has enough production capacity to take on this special order.

$($a$)$ Should Whispering World accept this special order, assuming all relevant costs will be incurred for the order? $\_\_\_\_\_\_\_\_($Yes $/$ No$)$

How much profit or loss would this deal generate for Whispering World?

This deal will generate $(\_\_\_\_\_\_)$ Profit or loss of $$\_\_\_\_\_\_\_\_.$

$($b$)$ If Whispering World could avoid all variable SG&A costs on this order, what would be the minimum selling price for the special order?

Minimum selling price $$\_\_\_\_\_\_\_\_\_$ per unit