Zachary Company, which produces and sells a small digital clock, bases its pricing strategy on a 20 percent markup on total cost. Based on annual production costs for 16,000 units of product, computations for the sales price per clock follow. Unit-level costs Fixed costs Total cost (a) Markup (a x 0.20) Total sales (b) $320,000 80,000 400,000 80,000 $480,000 Sales price per unit (b 16,000) $ 30 Required a. Zachary has excess capacity and receives a special order for 5,000 clocks for $24 each. Calculate the contribution margin per unit. Based on this, should Zachary accept the special order? b. Prepare a contribution margin income statement for the special order