B2a) Starting with your standard bar costs from part B1, compute the estimated cost per bar for the new special order from the wellness products supplier for 200,000 1.25-oz. organic chocolate bars. The bars will have special stir-in ingredients that Kay estimates will cost about $10 per pound, and these ingredients will become about 7 percent of the finished weight of the bar. The additional labor required for stirring in these ingredients is estimated to be 10.5 hours at $12.50/hour for each batch of 10,000 bars.

B2b) Compare your estimated cost per bar for the special order with the price, which is at a 20 percent discount off the normal price for these types of bars of $1.75. Will Kay make a profit on this order?