Company makes and sells a product that regularly sell for $38.95 each. The following information is available for the current year. Annual maximum capacity in units Current annual production in units Budgeted absorption cost per unit: Direct materials 30 Direct labor Manufacturing overhead (70% variable) A new customer approached the 6,500 6,200 $9.95 $2.65 $3.40 identical to the regular ones, with one exception: the customer would like their business logo engraved on each unit. It will cost $4 to engrave the logo.. company with a one-time all-or-nothing order for 700 units. The special-order units are Q: The minimum total sales revenue from the special order that would be acceptable to the A: $ company is