XYZ Inc. manufactures and sells a single product for $100. The company has annual production capacity of 8,100 units. During the current year, the company produces and sells 8,000 units. Data concerning this product are given below: Relevant Data Direct materials..... Direct labor Variable manufacturing overhead... Fixed manufacturing overhead Variable selling expense. Fixed selling and administrative expense .... Per Unit $26 $3 $1 $17 $2 $18 10. The company received a special for 100 units @ $79 per unit. There would be no variable selling expense on this special order. What is the minimum price per unit on the special? A) $67 B) $30 C) $32 D) $47 11. Assume that the order is for 400 units @ $79 per unit. There would be no variable selling expense on this special order. Calculate the increase or (decrease) in NI resulting from accepting the special order. 12. What is the minimum price per unit if the special order is 400 units