Please show all calculation so I can understand.

Differential Analysis

Per Unit

Total

Differential revenue

Differntial costs

Direct material

1200 units * price of $36

43200

Direct labor

Variable manufacturing overhead

Selling:

Commission

Shipping (F.O.B. factory terms)

Total Variable cost

Contribution margin from special order

Fixed cost increment:

Extra cost

Profit on special order

b. What is the lowest price Glendale could receive and still make a profit of $3,600 before income taxes on the special order? Round answer to two decimal places, if applicable.

P8-2A. Special Order Total cost data follow for Glendale Manufacturing Company, which has a normal capacity per period of 8,000 units of product that sell for $60 each. For the foreseeable future, regular sales volume should continue to equal normal capacity. $100,800 62,400 46,800 38,400 35,200 15,000 $298,600 Notes: Beyond normal capacity, fixed overhead costs increase $1,800 for each 500 units orfraction thereof until a maximum capacity of 10,000 units is reached. Selling expenses consist of a 6% sales commission and shipping costs of 80 cents per unit. Glendale pays only three-fourths of the regular sales commission on sales totaling 501 to 1,000 units and only two-thirds the regular commission on sales totaling 1,000 units or more. Glendale's sales manager has received a special order for 1,200 units from a large discount chain 1. 2. at a price of $36 each, F.O.B. factory. The controller's office has furnished the following additional cost data related to the special order 1. Changes in the product's design will reduce direct material costs $1.50 per unit. 2, Special processing will add 20% to the per-unit direct labor costs 3. Variable overhead will continue at the same proportion of direct labor costs 4. Other costs should not be affected