- 16 A customer has requested that Inga Corporation fill a special order for 2,000 units of product 681 for $25 a un products Cound produced is $19.90 4 non 7.6 direct materials 55.6 Direct labor Variable manufacturing overhead 27 Fixed manufacturing overhead Direct labor is a variable cost. The special order would have no effect on the company's total foxed manufacturing overhead coat. The le modifications made to product KB1 that would increase the variable costs by 5120 per unit and that would recentment 110.000 special molds that would have no salvage value This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special de special order is accepted the company's overall net operating income would increase decrease by Select one 2.510.200 b. 513,000 $19.00 0.512.2001