Lancer Audio produces a high-end 7.2 channel AV receiver that sells for $1,300. Total operating expenses for July were as follows: 

Units produced and sold........................150 

Component costs............................$ 71,000 

Supplies.................................................2,500 

Assembly labor...................................25,000 

Rent........................................................2,300 

Supervisor salary..................................5,600 

Electricity..................................................350 

Telephone................................................280 

Gas............................................................300 

Shipping.................................................2,000 

Advertising............................................2,600 

Administrative costs..........................15,000 

Total................................................$126,930 

Required 

a. Use account analysis to determine fixed cost per month and variable cost per receiver. Assume component costs, supplies, assembly labor, and shipping are variable costs and all other costs are fixed. 

b. Project total cost for August, assuming production and sales of 175 units. 

c. What is the contribution margin per receiver? 

d. Estimate total profit, assuming production and sales of 175 units. 

e. Lancer Audio is considering an order for 120 receivers, to be produced in the next 10 months, from a customer in Canada. The selling price will be $1,050 per unit (well under the normal selling price). However, the Lancer Audio brand name will not be attached to the product. What will be the impact on company profit associated with this order?