Problem $6-25$A $($Algo$)$ Effect of order quantity on special order decision LO $6-2$

Dalton Quilting Company makes blankets that it markets through a variety of department stores. It makes the blankets in batches of

$1,120$ units. Dalton made $21,200$ blankets during the prior accounting period. The cost of producing the blankets is summarized here.

Cost per unit $=$$$724,62021,200=$$$34\mathrm{.}18$

Required

a$.$ Sunny Motels has offered to buy a batch of $560$ blankets for $$24$ each. Dalton's normal selling price is $$45$ per unit. Calculate the

relevant cost per unit for the special order. Based on the preceding quantitative data, should Dalton accept the special order?

b$.$ Sunny offered to buy a batch of $1,120$ blankets for $$24$ per unit. Calculate the relevant cost per unit for the special order. Should

Dalton accept the special order?

Note: For all requirements, round "Cost per unit" to $2$ decimal places.

b$.$ Should Dalton accept the special order?