13. Grenda Company has received a special order for 300 units from Jordan Company, which requires that its logo be placed on each unit at an extra cost of $20 per unit. Apart from that modification, the units would be identical to Grenda’s regular units, which it manufactures at a cost of $75 ($40 in materials, $20 in labor, $5 in other variable costs, and $10 in fixed costs)

and sells to customers for $100. Grenda currently operates at full capacity, so if it were to fill the special order, it would have to give up regular sales to do so. Jordan has offered $115 per unit for the order. The decision alternatives are to accept or reject the order.

Place the relevant costs and benefits of each alternative in the columns.