Sales (in units)	60,000
Selling price per unit	25
Manufacturing costs per unit:
Materials	5
Direct labor	4
Overhead
Variable	4
Fixed	6
Total	19
Gross margin	6
Selling and admin. Expenses per unit (fixed)	2
Operating income	4
A company in a foreign market offer to buy and the offer specifies the following data
units to be sold	10,000
price per unit	12.
Should the company sell this special order?

	a.	Yes, accept
	b.	No, reject
	c.	Indifferent to reject or not
	d.	Always reject