Gruden aiso incurs 7% sales commission (\$0.49) on each disc sold. McGee Corporation offers Gruden $5.00 per disc for 5,700 discs. McGee would sell the discs under its own brand name in foreign markets not yet served by Gruden. If Gruden accepts the offer, its fixed overhead will increase from $31.570 to $36,670 due to the purchase of a new imprinting machine. No sales commission will result from the special order