Coffey Company ("CC") is located in Toronto and is in the cooking pot manufacturing business. CC has been presented with an offer from a new customer to purchase 20,000 units of model Mock1 at a sales price of $30 each. In terms of proximity, the new customer is far enough away from the company's other customers that existing sales are not expected to be affected. CC normally produces 115,000 units of Mock1 per year but only plans to produce and sell 85,000 in the coming year. The normal sales price is $40 per unit. Per unit cost information for the normal level of activity is presented in the chart below: $8.50 $5.75 $4.00 $6.25 $24.50 Direct materials Direct labour Variable overhead Fixed overhead Total cost Fixed overhead will not be affected by whether or not the special order is accepted. Required: Use the above information to answer the following questions: Question 9 (0.5 points) When considering the acceptance of the special order, sales price would be considered: An irrelevant benefit Neither a relevant or irrelevant benefit A relevant benefit Question 10 (0.5 points) When considering the acceptance of the special order, direct materials would be considered: Neither a relevant or irrelevant cost An irrelevant cost A relevant cost Question 11 (0.5 points) When considering the acceptance of the special order, direct labour would be considered: An irrelevant cost Neither a relevant or irrelevant cost A relevant cost Question 12 (0.5 points) When considering the acceptance of the special order, variable overhead would be considered: A relevant cost Neither a relevant or irrelevant cost An irrelevant cost Question 13 (0.5 points) When considering the acceptance of the special order, fixed overhead would be considered: An irrelevant cost Neither a relevant or irrelevant cost A relevant cost Question 14 (3 points) By how much will operating income change in total if the special order is accepted? A relevant cost Question 14 (3 points) By how much will operating income change in total if the special order is accepted? Enter as a positive number Question 15 (1.5 points) If per unit cost information had included fixed overhead of $7.50 instead of $6.25, by how much will operating income change in total if the special order is accepted? Enter as a positive number