Exercise 5B: Consider accepting a special order to produce (Value: 20 points) The ROAR company manufactures a single product that sells for $ 17.00 each unit. The cost of each unit produced at a monthly production level of 10,000 units is: Direct materials $ 2.75 Direct labor $3.25 Indirect manufacturing variable cost $.75 Fixed indirect manufacturing cost $ 4.50 Fixed administrative expenses $ 2.25 The total monthly production capacity is 12,000 units. A special order of 2,000 units was received at a purchase price of $ 14.00 per unit. Regular sales will not be affected by this order. Required: ler? Keep in mind that accepting the order will not affect the fixed costs. (15 points) 2. Suppose the company has 600 units of an earlier model of this article that were left unsold last year. To dispose of the units, the company has to sell them at a reduced price through normal sales channels. Identify the unit cost that is relevant for the determination of the minimum price at which these units may be available. Explain why you think that is the relevant cost. (5 points)