5 A customer has requested that ABC Corporation fil a special order for 2,600 units of product 547 for $31 a unit. While the product would be modified slightly for the special order, product $47's normal unit product cost is $20.70 Direct materials Direct labor Variable manufacturing overhead rised manufacturing overhead $6.20 3.00 3.30 8.20 $ 20.70 Unit product cost Assume that 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 the modifications made to product S47 that would increase the variable costs by $1.80 per unit and that would require an investment of $16,000.00 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. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be Multiple Choice 527430 $16.200