Candys Cupcakes makes.cupcakes. A new corporate customer wants to order 2,000 cupcakes in the shape of their mascot with their company name on top. The customer is willing to pay $3.50 for each cupcake. Normally, Candy normally charges $3 per cupcake. However, Candy will need to make a new mold. Candy is operating at full capacity, so the employees will need to work some overtime. Candy has the following costs: Ingredients $1 per cupcake Variable manufacturing overhead $.5 per cupcake Additional utilities for baking $.20 per cupcake Employee normal wages $.25 per cupcake Employee overtime wages for this order $.50 per cupcake Cost to produce a new mold $350 Which of the following is not relevant to the decision as to whether to accept the special order? ON your worksheet explain WHY.

Group of answer choices

variable manufacturing overhead

fixed cost of the new mold

special order price

employee normal wages

employee overtime wages

additional utilities