35) Which of the following costs is NOT considered to calculate the minimum acceptable price of a one-time-only special order? A) marketing costs B) direct material costs C) indirect material costs D) special design costs

Answer: A

36) Zephram Corporation has a plant capacity of 200,000 units per month. Unit costs at capacity are: Direct materials $4.00 Direct labor 6.00 Variable overhead 3.00 Fixed overhead 1.00 Marketingfixed 7.00 Marketing/distributionvariable 3.60 Current monthly sales are 190,000 units at $30.00 each. Q, Inc., has contacted Zephram Corporation about purchasing 2,000 units at $24.00 each. Current sales would not be affected by the one-time-only special order. What is Zephram's change in operating profits if the one-time-only special order is accepted?

A) $14,800 increase B) $17,200 increase C) $22,000 increase D) $33,200 increase

Answer: A

Explanation: A) ($4.00 + $6.00 + $3.00 + $3.60) = $16.60 ($24.00 - $16.60) 2,000 = $14,800 increase

My basic question is question 35 says that marketing cost is not considered when calculating mimimum accepting price for the special order. However, in question 36, it seems like that they consider variable marketing cost to calculate the differences of operating income.

So, how is the variable marketing cost should be considered in the special order?