Determine the financial impact of accepting a special order. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. The special order is for 3.200 units at $28 a unit. The normal unit product cost is $23.50: Direct materials $6.80 Direct labor 4.00 Variable manufacturing overhead 3.90 Fixed manufacturing overhead 8.80 Unit product cost $23.50 Direct labor is a variable cost. There is no impact on fixed manufacturing overhead costs. Modifications will be made that increase the variable costs by $2.40 per unit. There is also a need to build as special mold. The mold build cost is $12,000.00 and the mold will have no salvage value. ($3,000) ($11.700) $12.200 $22.880