Decision on Accepting Additional Business

$\backslash$table$[[$Direct materials,$$38$

Revenues, costs: direct materials, direct labor, variable factory overhead, variable selling and admin. expenses, shipping costs, certification costs; profit $($loss$)$

Determine whether to regret alternative one or accept alternative to the special order from euro motors?

What is the minimum price per unit that would be financially acceptable to brightstone? Round to two decimal places $($$ per unit$)$