Question 3 of 25 Question 3 O points Save Answer Contrafic's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers: Direct materials $548 Direct labor 370 Variable manufacturing support 57 Fixed manufacturing support 121 Total manufacturing costs 1096 Markup (60%) 650 Targeted celling price $1746 Contrafic's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by 561 per unit. The average marketing cost of Contrafic's Kitchens is $173 per order. Which of the following costs is NOT considered to calculate the minimum acceptable price of a one-time-only special order? direct material costs special design costs Indirect material costs marketing costs