Problem #2 - special order. Your per unit cost structure for "Happiness" is shown below. A new company which has never purchased from you before approaches you and offers to buy 10,000 units of "Happiness" for $24.50/unit. You would need to spend an additional $20,000 to rent a machine to fulfill the order but otherwise you have the capacity. Selling Price $39.95 Direct Material Direct Labor Variable Overhead Fixed Overhead $11.20 $ 8.45 $ 3.65 (does not include the $20,000 rent for machine) $ 5.55 (does not include the $20,000 rent for machine) Without considering anything but the numbers, what is the lowest figure per unit you should accept so that net income will not decrease?