Consider the following details of the income statement of the Black and Blue Pen company (BBPC) for the year ended December 31, 2013. BBPC's fixed manufacturing costs were S3.000.000 and its fixed selling and administrative cost were S2.000,000. Sales commissions of 5% of sales are included in the selling and administrative expenses. BBPC had produced and sold 2 million pens There are no FG inventories at the beginning or end of the year. Near the end of the year. Pepsico offered to buy 200,000 pens on a special order. To fill the order, a special Pepsi logo would have to be added to each pen at an extra cost of &0.75 per pen. BBPC would avoid paying the sales commissions on this special order PepsiCo offered to pay $700,000 tor the 200,000 pens BBPC has enough unused capacity to execute Pepsicos order without incurring any additional fixed costa