Decision on Accepting Additional Business Down Home Jeans e has an annual plant capacity of 65,700 units, and current production is 43,300 units. Monthly fed costs are $38,500, and variable costs are $25 per unit. The present selling price is $32 pe unit on November 12 of the current year, the company received an offer from Fields Company for 16.400 unts of the product at $26 each Fields Company will make the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic seling price or quantity of sales of Down Home Jeans Co. zero, enter er "0". For those boxes in which you must enter . Prepare a differential a s dated November 12 on whether to reject (Alternative to act (Alternative 2) the Fields order. If an amount Subtracted or negative numbers use a minus sign Differential Analysis Reject Order ( A 1) or Acoept Order (Art. 2) Differential Rect Accept Order on Income (Alternative 1) (Alternative 2) A rte 2) Variable manufacturing Income to this decision. The differential revenues than the differential cost. Thus, accepting this additional business b. Having used capacity available What is the minimum price per unit that would produce a positive contribution margint Round your answer to two decimal places