Jupiter Corporation manufactures skateboards. inquiry from Venus, Inc. Venus desires to market a skateboard similar to one of Jupiter's and has offered to purchase 11,000 units if the order can be completed in three months. The cost data for Jupiter's model no. 43 skateboard follow Several weeks ago, the firm received a special-order Direct material Direct labor: .25 hour at $9.00 Total manufacturing overhead: $ 8.20 2.25 .5 hour at $20 Total.. 10.00 $20.45