Please answer using excel and please dont use image/screenshoot

Question 3 (10 points} A company produce bicyle bell. The capacity was 100,000 units, and the company is currently operating at 85% capacity. Variable manufacturing cost are $25 per unit. Fixed manufacturing cost are $900,000. The bicycle are normally sold to end customer at $60 each. A wholesaler negotiating a bulk purchase of 10,000 units at $35 per unit. Required: a. Calculate the available production capacity {2 points} b. Calculate the contribution margin per unit for both the current production of compasses and the special order compansses (2 points) c. Should the special order be accepted? Show calculations [3 points] d. What is the opportunity cost if the wholesaler required 20,000 units? Would you recommend the special orderfor the requirement? {3 points}