Magneficent modems has excess productuction capacity and is considering the possibility of making and selling paging equipment. The following esimates are based on a production and sales volume of 1000 pagers. Unit levels manufacturing costs are expected to be $20. sales commissions will be established at $1 per unit. the current facility level costs including depreciation on manufacturing equipment (60000) rent on the manufacturing facilities (50000) depreciation on the administrative equipment (12000) and other fixed administrative expenses (71950) will not be affected by the production of the pagers. the chief accountant has decided to allocate the facility level costs to excisting products (modems) and to the new product ( pagers) on the basis of the number of unit product made ( i.e 5000 modems and 1000 pagers) a. determine the per unit cost of making the selling 1000 pagers b. assuming the pagers could be sold at a price of $34 each should magnificent make the pagers ? c. comment on the validity of the number of units as an allocation base.