3 Special order decision: Relevant costs LOT Wicket Sports manufactures cricket balls. The predicted profit and loss statement for the year, before any special orders, is as follows: Total Per unit Sales $2 000 000 $5.00 Manufacturing cost of goods sold 1 600 000 4.00 Gross profit $ 400 000 $1.00 Selling expenses 300 000 0.75 Net profit $ 100 000 $0.25 Fixed costs included in the preceding profit and loss statement are $600000 in manufacturing cost of goods sold and $50000 in selling expenses. Wicket Sports received a special order for 25000 cricket balls at $3.75 each. Assume that Wicket Sports has sufficient capacity to manufacture 25000 more cricket balls. REQUIRED Calculate the relevant unit cost that Wicket Sports should consider in evaluating this special order