Fact Pattern: Kator Co. is a manufacturer of industrial components. One of its products that is used as a subcomponent in au product has the following financial structure per unit: Selling price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Shipping and handling Fixed selling and administrative Total costs Kator Co. has received a special, one-time order for 2,000 KB-96 parts. Assume that shipping and handlim excess capacity, the minimum price that is acceptable for this one-time special order is in excess of