Assume the following production data for Pol Company: $12.00 4.50 0.30 Direct materials. Direct labor.... Variable manufacturing overhead................ Fixed manufacturing overhead... Variable selling expenses..... Fixed selling expenses.. Total cost per unit....... tao 5.00 1.20 3.50 $26.50 The company received 1,000 units special order at a price of $20 per unit. The company has sufficient capacity to produce the order. If order is accepted, the company has to purchase a special equipment to produce the order at a total cost of $9,000. How much is the total cost of the special order? Select one: O a $53,000 O b. $45,000 O c. $27,000 O d. 546,000 Companies often have opportunity to sell products under special circumstances that don't affect their regular sales. Under such circumstances the special order should be accepted if. Select one: O a. Incremental revenue from special order exceeds its incremental cost. O b. Fixed selling and administrative costs will not be affected. O c. Manufacturing cost of the special order is lower than the manufacturing costs of company's regular sales. O d. Selling price of the special order is higher than the company's regular selling price