- Red Rose Manufacturers Inc. is approached by a potential customer to fulfill a one- time only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $140 Direct labor 80 Manufacturing support 105 Marketing costs 65 Fixed costs: Manufacturing support 165 Marketing costs 65 A. $154,500 decrease in operating profits B. $153,880 increase in operating profits C. $153,880 decrease in operating profits OD. $154,500 increase in operating profits ...