Contrafic's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers: Direct materials $551 Direct labor 369 Variable manufacturing support 63 Fixed manufacturing support 126 Total manufacturing costs 1109 Markup (60%) 654 Targeted selling price $1763 Contrafic's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $70 per unit. The average marketing cost of Contrafic's Kitchens is 5180 per order. Which of the following costs is NOT considered to calculate the minimum acceptable price of a one-time-only special order? marketing costs direct material costs special design costs indirect material costs