E25-10 making special pricing decisions. Suppose the Baseball Hall of Fame in Cooperstown New York has approached collector cards with special order the Hall of Fame wishes to purchase 56,000 baseball card packs for a special promotional campaign and offer $0.38 per pack a total of 21280 collector cards total production cost is $0.58 per pack as following prepare a differential analyst in determining whether collector cards should accept this special sales order.

Variable cost variable cost direct materials $0.11 direct labor $0.09 variable overhead $0.08 fixed overhead $0.30 total cost $0.58