en of the following costs is not relevant in a special-order decision when excess capacity and can fill a special order without impacting regular sales A Direct labor B. Direct materials C. Variable overhead D. Fixed overhead company ha 25. Cranberry has received a special order for 100 units of its product at a special price of 52.100 ne product normally sells for $2.800 and has the following manufacturing cost 420 560 Direct materials Per unit Direct Lahor 5840 Variable manufacturing overhead Fixed manufacturing overhead Unit COSE 52.420 Asume that Cranberry has sufficient capacity to fill the order without harming normal production and sales. If Cranberry accepts the order, what effect will the order have on the company's short-term profit? A. $28,000 increase B. $42.000 decrease C. $38,000 increase D. $32,000 decrease 26. Which of the following is irrelevant to the decision to eliminate an unprofitable segment? A. The segment margin. B. Direct (traceable) fixed costs. C. Common fixed costs. D. Segment revenue. 27. The accounting firm of Hardin and Mayes is examining its client base to determine how profitable its regular clients are. Its analysis indicates that Aces, Inc. paid $58,000 in fees last yoa, Cost the firm S62,000 (553,000 in direct labor, supplies, and copying, and $9,000 in allocated common fixed costs). If Hardin and Mayes dropped Aces, Inc. as a client, how would profit be affected? A. 3 B. Increase $4,000 C. Decrease $5,000 D. Decrease 58,000