Mani makes brand name peanut butter, which sells for $2.50 per jar. Plant capacity is 100,000 jars per month. The company is currently operating at 80% of capacity, resulting in a unit variable product cost of $1.30 and a unit fixed product cost of $0.60. A company that sells generic foods, would like Mani to supply them with a special order of 18,000 jars of generic peanut butter this month at a special price of $1.75 per jar. Mani will use the same recipe, ingredients, jars, and manufacturing process for this order as it does for its regular product. The only thing that will change is the label. The new customer will supply the artwork to be used on the jar labels. Which of the following pieces of information is irrelevant to Main's decision of whether it should either accept or reject the special order? OA. The total fixed product costs of $4,800. B. The special sales price of $1.75 per jar. C. The unit variable product costs of $1.30 per jar. D. The special order sales volume of 18,000 jars. O E. The excess capacity available of 20,000 jars.