Roji Corporation has received a request for a special order of 8,000 units of product W68 for $27.20 each Product W68's unit product cost is $18.50, determine as follows: Direct labor is a variable cost. the special order would have no effect on the company's total fixed manufacturing overhead costs. the customers would like modifications made to product W68 that would increase the variable costs by $7.90 per unit and that would require an investment of $31,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. the company has ample spare capacity for producing the special order. If the special order is accepted, the company's overall net operating income would increase (decrease) by: $4, 400 $69, 600 $30, 600 $24, 600 Ellis Television makes and sells portable televisions. Each television regularly sells for $210. the following cost data per television is based on a full capacity of 10,000 televisions produced each period. A special order has been received by Ellis for a sale of 2,000 televisions to an overseas customer. the only selling costs that would be incurred on this order would be $6 per television for shipping. Ellis is now selling 6,000 televisions through regular channels each period. What should be the minimum selling price per television in negotiating a price for this special order? $174 $168 $210 $180