Goodman Corporation has been approached by an overseas distributor to purchase 4.000 of its product at a special price of $28. The company's product normally sells for $34. If accepted, Goodman will have to pay an additional shipping charge of $3,000. Indicate whether the following factors would be relevant or irrelevant in this decision. The variable manufacturing costs for each unit A Relevant The unit selling price for this special order Normal selling price of $34 Fixed manufacturing overhead The shipping cost of $3000 B.Irrelevant Whether the comopany has excess capacity to produce the units for the special order