E7-13 (Static) Analyzing Special-Order Decision [LO 7-2, 7-3] Ironwood Company manufactures a variety of sunglasses. Production information for its most popular line, the Clear Vista (CV), follows: Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing cost Per Unit $ 37.50 6.00 3.00 2.00 5.00 $16.00 Suppose that Ironwood has been approached about producing a special order for 2,000 units of custom CV sunglasses for a new semiprofessional volleyball league. All units in the special order would be produced in the league's signature colors with a specially designed logo emblem attached to the side of the glasses. The league has offered to pay $32.00 per unit in the special order. Additional costs for the special order total $2.00 per unit for mixing the special frame color and purchasing the emblem with the league's logo that will be attached to the glasses.