Wyatt M. Corp. can manufacture golfing shoes for $35.85 per pair in variable raw material costs and $26.45 per pair in variable labour expense. The shoes sell for $165 per pair. Last year, production was 145,000 pairs and fixed costs were $1,750,000. What were total production costs? What is the marginal cost per pair? What is the average cost? If the company is considering a one-time order for an extra 5,000 pairs, what is the minimum acceptable total revenue from the order? Explain.