R & W Manufacturing Company produces men's hiker shorts. The selling price of the short is $35. The following standard cost data per unit includes $7 direct material, $A direct labor and $12 manufacturing overhead (50% variable, 50% fixed). R & W has received a special order for 200 at a price of $20 each. The only additional cost of accepting the special order is a sales commissionof $1 per unit. R & W has ample capacity to produce the special order without interrupting regular production. Ignoring qualitative factors, should R & W acceept the special order? Answer Relevant costs Revenue Direct material Direct labor Sales commission Variable overhead Contribution margin