11-34 Special order, shortrun pricing. GamesAhoy Corporation produces cricket bats for kids that it sellsfor $36 each. At capacity, the company can produce 50,000 bats a year. The costs of producing and selling 50,000 bats are as follows: Cost per Bat Total Costs Direct materials $13 $ 650,000 Direct manufacturing labor 5 250,000 Variable manufacturing overhead 2 100,000 Fixed manufacturing overhead 6 300,000 Variable selling expenses 3 150,000 Fixed selling expenses 2 100,000 Total costs $31 $1,550,000 Required: 1. Suppose GamesAhoy is currently producing and selling 40,000 bats. At this level of production and sales, its fixed costs are the same as given in the preceding table. FieldTactics Corporation wants to place a one-time special order for 10,000 bats at $23 each. Slugger will incur no variable selling costs for this special order. Should GamesAhoy accept this one-time special order? Show your calculations. 2. Now suppose GamesAhoy is currently producing and selling 50,000 bats. If GamesAhoy accepts FieldTactics' offer it will have to sell 10,000 fewer bats to its regular customers. (a) On financial considerations alone, should GamesAhoy accept this one-time special order? Show your calculations. (b) On financial considerations alone, at what price would GamesAhoy be indifferent between accepting the special order and continuing to sell to its regular customers at $36 per bat. (c) What other factors should GamesAhoy consider in deciding whether to accept the one-time special order