Learning Objective 2 1. $340,000 25-11 Muking special pricing decisions IR Newtown Sunglasses sell for about $15t-per pair. Suppose that the company incuta the following average costs per pait: onun 0 0 $ 3 rast $ 39 R Direct materials ExcExcess Capacity? Direct labor Are variable cost less than Variable manufacturing overhead sales price? Variable selllag expenses 20 IR Fixed manufacturing overhead Will any var or fixed cost change? Total cost * 52.950,000 Total fixed manufacturing overhead 2.560 Pairs of sunglasses Sell Price Neoton bas etongh idle capacity to secept a one-time-only special ander from Water Shades fou 17,000 pairs of sunglasses a $80 per pais. Newwen will not incur any Var Cost yable selling mence for the code Requirements 1. How would yccepting the detsffect Newtown's operating incontri addition to the special nader's effect on profits, what othet (operam qualistic) tactors should Newtown's mengeri consider in deciding whether to henriet