You are the Chief Financial Officer (CFO) of XYZ Manufacturing Company. Your company primarily produces and sells a popular model of headphones named 'SoundWave'. Currently, you sell each unit of SoundWave to your distributors at a regular selling price of $100. The cost breakdown for each unit of SoundWave is as follows: Direct Material: \$25 Direct Labor: $15 Variable Overhead: $10 Fixed Overhead: $20 (based on a normal volume of 500,000 units per year) Your total annual fixed overhead is $10,000,000. A new potential client, BigMart, a large retail chain, is interested in purchasing a special bulk order of 100,000 SoundWave headphones but is asking for a discounted price due to the volume. They are willing to pay $70 per unit. They also request a special design on the headphones which will cost an additional $3 per unit in direct materials. A) What is the total variable cost per unit of the SoundWave headphones? B) Calculate the contribution margin per unit at the regular selling price. C) Calculate the contribution margin per unit if you accept BigMart's special order. D) If fixed costs remain unchanged, would accepting BigMart's special order increase the company's overall profits? Justify your