Q 20.42: Beachwood Classics makes furniture for children. It has received a special order for 1,500 sets that will require it to sell a set (a table and two chairs) for $35. The regular selling price is $40 per set. The product cost per set is broken down as follows: direct labor, $5.50; direct materials, $8.75; variable overhead, $ 1.75; and fixed overhead, $3.25. Beachwood would incur $2,500 in sales commissions and shipping costs related to this special order. The company had already budgeted its production at 6,500 units. If the company has excess capacity, what would be the incremental contribution of the special order to net income? $28,500 B $28,625 C $21,125 D $26,000