Monet Bakery makes cupcakes, among other treats. A new corporate customer wants to order $2,000$ cupcakes in the shape of their mascot with their company name on top. Normally, Monet Bakery charges $$3$ per cupcake. The corporate customer is willing to pay $$3\mathrm{.}50$ for each cupcake. However, Monet Bakery will need to make a new mold. Monet Bakery is operating at full capacity, so the employees will need to work some overtime. The additional cupcakes will also increase electric and cooling costs at the Bakery.

MonetBakery has the following costs:

Ingredients $$1$ per cupcake

Variable manufacturing overhead $$\mathrm{.}5$ per cupcake

Additional utilities for baking $$\mathrm{.}20$ per cupcake

Employee normal wages $$\mathrm{.}25$ per cupcake

Employee overtime wages for this order $$\mathrm{.}50$ per cupcake

Cost to produce a new mold $$350$

Which of the following is not relevant to the decision as to whether to accept the special order? ON your worksheet explain WHY.

variable manufacturing overhead

special order price

additional utilities

fixed cost of the new mold

employee normal wages

employee overtime wages

ingredients