60,000 28 5 4 Given the following data for Tan Company Sales (in units) Selling price per unit Manufacturing costs per unit: Materials Direct labor Overhead Variable Fixed Total Gross margin Selling and admin. Expenses per unit Operating income 10 23 5 2 3 A company in a foreign market offer to buy and the offer specifies the following data units to be sold 10,000 price per unit 13.10 What is the logical decision about this special offer 1. Do not reject the special offer 2. Reject the special offer 3. Indifferent to reject or not the special offer 4. Always accept the special offer