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Each month Newton Company produces 30,000 units of a product that has variable costs of \\( \\$ 70 \\) per unit. Total fixed costs for the month are \\( \\$ 990,000 \\). A special order is received for 1,000 units at a price of \\( \\$ 77 \\) per unit. Newton Company has adequate capacity for the special order. If Newton Company accepts the special order, what is the profit to Newton Company? A) There is no profit; it is loss. B) \\( \\$ 7,000 \\) C) \\( \\$ 21,000 \\) D) \\( \\$ 210,000 \\) FAST Company has obtained the following data concerning a new product: FAST Company wants the price of the new product to cover all costs plus a \100 markup. The production process used for the low volume product is very complicated and it has a higher proportion of indirect costs than direct costs. What price per unit should FAST Company charge for the new product? A) \\( \\$ 6.00 \\) B) \\( \\$ 15.00 \\) C) \\( \\$ 11.00 \\) D) \\( \\$ 10.00 \\)