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REQUIREMENT: Short term decision-making Hills Sdn. Bhd. produces a single product. The cost of producing and selling a single unit of this product at the company's normal capacity level of 40,000 units per month is as follows: Direct materials ..... ............... Direct labor Variable manufacturing over head ................ Fixed manufacturing overhead. Variable selling & administrative expense..... Fixed selling & administrative expense ......... RM38.80 RM9.70 RM2.30 RM18.10 RM1.70 RM8.80 The normal selling price of the product is RM81.10 per unit. A special order has been received from an overseas customer for 3,000 units to be delivered this month at a price below the prevailing normal selling price. This order would have no effect on the company's normal sales and would not change the total amount of the company's fixed costs. The variable selling, and administrative expense would be RM0.20 less per unit on this order than on normal sales. Direct labour is a variable cost in this company. b. Suppose the company is already operating at capacity at the time the special order is received from the overseas customer. What would be the opportunity cost of each unit delivered to the overseas customer? (3 marks) Suppose the company does not have enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 1,000 units for regular customers. What would be the minimum acceptable price per unit for the special order