5 Goodman Corporation has been approached by an overseas distributor to purchase 4,000 of its product at a special price of $28. The company's product normally sells for $34. If accepted, Goodman will have to pay an additional shipping charge of $3,000. Indicate whether the following factors would be relevant or irrelevant in this decision. - > The variable manufacturing costs for each unit A. Relevant - > The unit selling price for this special order B. Irrelevant - v Normal selling price of $34 - Fixed manufacturing overhead - > The shipping cost of $3000 ~ Whether the comopany has excess capacity to produce the units for the special order