Items 15 and 16 are based on the following information: Glasses Company has a target selling price of Php78 per unit from a markup of 30% of the total cost to manufacture. The cost to manufacture a single unit includes direct materials at Php27 per unit; direct labor of Php10.50 per unit; and overhead of Php22.50 per unit. Overhead is based on 37,500 units of production each year. Manufacturing overhead is 30% variable and 70% fixed. A foreign distributor has offered to purchase 7,500 units at a special price of Php57 per unit. The company has idle capacity. Variable selling costs associated with the special order would be Php3 per unit. 15. Determine the increase(decrease) in overall net income if the special order is accepted. A. Increase of Php73,125 B. Increase of Php95,625 C. Decrease of Php22,500 D. Decrease of Php45,000 16. Determine the minimum selling price the Company can accept if it is operating at full capacity. A. Php82.50 C. Php81.00 B. Php87.25 D. Php87.75