Parkland Sunglasses sell for about $ 154 per pair. Suppose that the company incurs the following average costs per? pair:

Parkland has enough idle capacity to accept a? one-time-only special order from Montana Shades for $24,000 pairs of sunglasses at $73 per pair. Parkland

will not incur any variable selling expenses for the order.

40 Direct materials Direct labor Variable manufacturing Variable selling expenses Fixed manufacturing overhead Total cost $2,000,000 Total fixed manufacturing overhead/100,000 Pairs of sunglasses 12 overhead 20. 81