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4. Justco manufactures and sells wooden porch swings. Their facility has capacity to produce 100,000 swings per year, but is only operating at 60% of capacity. Each swing is sold for $750 each. Manufacturing cost information related to sales volume of 60,000 swings is as follows: Direct material 16,000,000 Direct labor 9,600,000 Variable manufacturing overhead 2,400,000 Fixed manufacturing overhead 5,000,000 Variable marketing 3,000,000 Fixed selling, general, and administrative 5,300.000 Total costs 41,300,000 Justco received a one-time order from former customer. The order is for 15,000 swings and a sales price of $500 per swing. Fulfilling the order should not affect the company's regular business or its fixed costs. 1. Which of the costs are relevant? 2. Should Justco accept the one-time order? Why? Show your calculation. 3. What qualitative factors should Justco consider in making this decision