Instructions Brightstone Tire and Rubber Company has capacity to produce 176,500 tires. Brightstone presently produces and sells 131,600 tires for the North American market at a price of $190 per tire. Brightstone is evaluating a special order from a European automobile company, Euro Motors. Euro is offering to buy 15,100 tires for $115.30 per tire. Brightstone's accounting system indicates that the total cost per tire is as follows: Direct materials Direct labor Factory overhead (57% variable) Selling and administrative expenses (43% variable) Total $55 24 23 27 $129.00 Brightstone pays a selling commission equal to 4% of the selling price on North American orders, which is included in the variable portion of the selling and administrative expenses. However, this special order would not have a sales commission. If the order was accepted, the tires would be shipped overseas for an additional shipping cost of $7.06 per tire. In addition, Euro has made the order conditional on receiving European safety certification. Brightstone estimates that this certification would cost $121,253