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For The Ages inc. produces solid-oak umbrella stants. Each stand is handimade and thand finished using the finest materials avatable. The firm has been operating at capacity (4,800. stands per year) for the past three years, Based on this capacity of operations, the firm's costs per stand are as follows: Ali seling and administrative expenses incurred by the firm are fixed, The average selling price of stands is $230. Recently, a large retailer appronched Bill Wood, the president of For the Ages, about supplying? specul stands to give as gifts to CEOs of key suppliers. Wood estimates that the following per-unit costs would be incurred to make the 7 stands: To accept the special order, the firm would have to sacrifice production of 48 regular units. a. Identify the total relevant cost that Wood should consider in deciding whether to accept the special order 9 b. Acsume the retailer offers to poy For The Ages a total of $9.120 for the 7 stands. How would accepting this otfer atfect for The Ages' pre-tax income? Note: Do not use a negative sign with your answer. Accepting the offer would result in an