11-24 Special Order: Relevant Costs: Opportunity Cost Sharman Athletic Ger Inc. (SAGT I CU kidering a special order for 15.000 haschall caps with the logo of East Texas University (ETUR he purchased by the tru a scale. The EU alum autem is planning to use the caps as gifts and to sell some of the caps at alumni events in celebration of the university's recent national championship by its baseball team. Sharman's full manufacturing cost per har is 3.50. which includes $1.50 fixed overhead cost related to plant capacity and equipment. ETU has made a firm offer of $35,000 for the lats, and Sharman, considering the price to be far below production costs, decides to decline the offer, Required 1. What is the impact of this decision on short-term operating profit, rounded to the nearest whole dolur? 2. How might this example the used to illustrate the notion of opportunity cust