4. Gooding Foods makes Goody-Goody brand peanut butter. The cost to make each jar is $2.05 and consists of the following: Direct material Direct labor Variable overhead Fixed overhead $1.00 0.25 0.30 0.50 A grocery store chain wants to purchase a generic brand peanut butter from Gooding and is willing to pay S1.50 per jar. The generic peanut butter will be made using a different recipe, lowering the direct materials cost to $0.80 per jar. Gooding can produce this special order using excess capacity; therefore, fixed costs will not increase. Use differential analysis to determine whether Gooding should accept this special order