App Lieu manu dcluriny uverneau i ale Additional costs incurred in connection with sales of the pressure valve include sales commissions of 5 percent and freight expense of $1.30 per unit. However, the company does not pay sales commissions on special orders that come directly to management. In determining selling prices, Badger adds a 40 percent markup to total product cost. This provides a $58.10 suggested selling price for the pressure valve. The Marketing Department, however, has set the current selling price at $56.60 in order to maintain market share. Production management believes that it can handle the Glasgow Industries order without disrupting its scheduled production. The order would, however, require additional fixed factory overhead of $19,000 per month in the form of supervision and clerical costs. If management accepts the order, 47,500 pressure valves will be manufactured and shipped to Glasgow Industries each month for the next four months. Glasgow's management has agreed to pay the shipping charges for the valves. 2. Prepare an analysis showing the impact of accepting the Glasgow Industries order. (Round "Per unit" answers to 2 decimal places.) Totals for Per Unit 190.000 Units Incremental revenue Incremental costs: Variable costs: Direct material Direct labor Variable overhead Total variable costs Fixed overhead: Supervisory and clerical costs Total incremental costs Total incremental profit $ 0.00 $