hould the sp hange if the order were onquer Corporation manufactures pens. When 100,000 pens are produced, the costs per pen are: Direct materials $0.50 Direct manufacturing labor 0.25 Variable manufacturing overhead 0.30 Variable selling 0.10 Fixed manufacturing overhead 0.20 Fixed selling 0.25 Total $1.50 e pens normally sell for $4 each. Best Industries has received a special order for 25,000 pens at $1 per n. Best Industries has excess capacity. quired: ould the special order be accepted? Compute the amount by which the operating income would inge if the order were accepted. What is the minimum the pen should be sold for to break even in a cial order? nox you Your grade Education II!H Graw Mc