I already have the solution for this. I just need help understanding how to work the problem. PLEASE answer as thoroughly as possible. Please try to label steps and all formulas needed. Thank you so so much.

Laporte Company (special order, short-term pricing; adapted from Cheng) Laporte Company produces a single product Ll. The following is information pertaining to the selling price and variable costs of Ll: Selling price $200 per unit Direct material $60 per unit Direct manufacturing labor (2 DML hrs. at $10 per hr.) $20 per unit Variable overhead (4 machine hrs. at $10 per hr.) $40 per unit Variable selling and admin. 20% of total sales dollars The monthly fixed costs for Laporte are as follows: Fixed overhead $40,000 Fixed selling and admin. $9,000 Laporte has a maximum of 8000 machine hours available each month and Laporte will be unable to purchase new machines in the short run. Assume that Laporte is currently producing and selling 1500 units of L1 per month. The company receives a special order to produce more Ll in the upcoming month. It will cost an additional $2,400 in fixed costs to fill the special order and no variable selling and administrative costs will be incurred on the special order. The special order must be accepted or rejected in its entirety. 1. What is the minimum selling price per unit that Laporte is in theory willing to accept for the special order if the order calls for 400 units? 2. What is the minimum selling price per unit that Laporte is in theory willing to accept for the special order if the order calls for 800 units