4. Gold Company has been approached by a new customer to provide 3,500 units of its regular product at a special price of $6. The regular selling price of the units is $9. Gold is operating at 80% of its capacity of 20,000 units. If Gold accepts the special offer from this customer, the company will incur no additional fixed overhead or administrative costs and there are no sales commissions on this order. There would be an additional shipping cost per unit associated with this order of $0 25 each. For each item below, identify whether the item is relevant to Gold's decision regarding whether to accept the order by placing an 'X' in the proper column. Not Relevant Item Relevant Special order selling price of $6 per unit Direct materials cost of $1.50 per unit x Direct labor cost of $1.00 per unit X Variable overhead of $0.75 per unit Sales commissions of $0.10 per unit Additional shipping charges of $0.25 X X per unit X Fixed overhead of $75,000 per year Fixed administrative costs of $150,000 per year X 5. Should Gold accept the special order described in #4 based on the financial information presented? 6. Would your response for the fixed overhead cost in question #4 change if it were stated as $3.75 per unit ($75,000 total fixed cost divided by 20,000 units)? Why or why not