A customer has requested that Byrd Corporation fill a special order for 9.000 units of product SS1 for $20.50 a unit. Product S51's normal unit product cost is $14.40: Direct materials Direct labor Variable overhead Fixed overhead Unit product cost $ 3.10 1.50 6.40 3.40 $ 14.40 The customer would like modifications made to product S51 that would increase the variable costs by $5.00 per unit and that would require an investment of $36,000 in special molds that would have no salvage value. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: A) S(9,900) B) $4,500 C) $54,900 D) S(26,100) Retread Corporation has learned that, because of a shortage of materials, it can only produce and sell at 30% of normal levels during December. If the company stays open for the month, the total contribution margin will be $15,000, and total fixed costs will be $60,000. If the company totally closes down all operations for the month, the total fixed costs would be reduced BY 70%. What should the company do? A. Stay open for the month of December. B. Close down for the month of December