WilsonSandhillis a leading producer of vinyl replacement windows. The company's growth strategy focuses on developing domestic markets in large metropolitan areas. The company operates a single manufacturing plant in Kansas City with an annual capacity of500,000windows. Current production is budgeted at450,000windows per year, a quantity that has been constant over the past three years. Based on the budget, the accounting department has calculated the following unit costs for the windows:

Direct materials $45.00

Direct labor 18.00

Manufacturing overhead 18.00

Selling and administrative 14.00

Total unit cost $95.00

The company's budget includes $5,400,000in fixed overhead and $3,150,000in fixed selling and administrative expenses. The windows sell for $150.00each. A2% distributor's commission is included in the selling and administrative expenses.

Calculate variable overhead per unit and variable selling and administrative costs per unit.(Round answers to 2 decimal places, e.g. 15.25.)

1. Variable overhead per unit $

1. Variable selling and administrative costs per unit $

Monty, Finland's second largest homebuilder, has approached Wilson with an offer to buy75,000windows during the coming year. Given the size of the order,Montyhas requested a40% volume discount on Wilson's normal selling price. Calculate the contribution from special order.(If net contribution is negative, enter amount with a negative sign, e.g. -5,285 or parentheses, e.g. (5,285). Round answer to 0 decimal places, e.g. 8,971.)

1. Net contribution from special order $

1. Should Wilson grantMonty'srequest? Yes or No