2. Compute the effect, if any, on the companys overall net operating income if the company accepts a special order of 6,000 units of product Y45 for $13.70 each. Product Y45s unit product cost is $11.50 based on the following facts: Direct materials $2.50 Direct labor 1.90 Variable manufacturing overhead . 2.30 Fixed manufacturing overhead . 4.80 Total product cost . $11.50 Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like modifications made to product Y45 that would increase the variable costs by $8.10 per unit and that would require an investment of $20,000 in 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 order.