Evaluate relevant costs and make a special order decision for a technology company.

Item	Existing Product	Special Order
Sales Price per Unit	$1,000	$800
Variable Cost per Unit	$600	$500
Fixed Costs	$500,000	$100,000
Order Quantity	10,000 units	20,000 units

Requirements:

Calculate the relevant costs and contribution margin for both the existing product and the special order.

Determine whether the special order should be accepted based on financial considerations.

Discuss non-financial factors that should be considered in making the special order decision.