=+SA 25-1 Product pricing A manager of Fairways and Greens Sporting Goods Company is considering accepting an order from an overseas customer. This customer has requested an order for 20,000 dozen golf balls at a price of $24 per dozen. The variable cost to manufacture a dozen golf balls is $18 per dozen. The full cost is $26 per dozen. Fairways and Greens has a normal selling price of $34 per dozen. Fairways and Greens’ plant has just enough excess capacity on the second shift to make the overseas order.