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Dunbar Industries has an annual plant capacity of 62,000 units; current production is 50,000 units per year. At the current production volume, the variable cost per unit is $29.00 and the fixed cost per unit is $4.70. The normal selling price of Dunbar's product is $43.00 per unit. Dunbar has been asked by Company to fill a special order for 6,000 units of the product at a special sales price of $24.00 per unit. Factory is located in a foreign country where Dunbar does not currently operate. Factory will market the units in its country under its own brand name, so the special order is not expected to have any effect on Dunbar's regular sales. Read the requirements. Requirement 2. How would your analysis change if the special order sales price were to be $38.00 per unit and Dunbar would have to pay an attorney a fee of $18,000 to make sure it is complying with export laws and regulations relating to the special order? (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.) Requirement 2. How would your analysis change if the special order sales price were to be $38.00 per unit and Dunbar would have to pay an attorney a fee of $18,000 to make sure it is complying with export laws and regulations relating to the special order? (Enter a "0" for any zero balances. Use parentheses or a minus sign to indicate a decrease in contribution margin and/or operating income from the special order.)