Case 5 Special Order Simon Company has an annual plant capacity of 3,000 units. Data concerning this product are given below: Annual sales at regular selling prices ...................... 2,500.units ..................... Manufacturing costs: Variable ................................................................ $20.pe.r.unit ................... Fixed (annual) ......................................................... $25,000 ....................... Selling and administrative expenses: Variable (sales commissions) ............................... $6.pe1:.unit ..................... Fixed (annual) ......................................................... $15,000 ....................... The company has received a special order for 500 units at a selling price of $45 each. Regular sales would not be affected, and sales commissions on the 500 units would be reduced by one-third. This special order would have no impact on total fixed costs. Required: Determine whether the company should accept the special order. Show all computations