Semester Case- Cowboy Ice Cream, Inc. During times when CIC sells relatively few units, W.T. believes they could instead offer custom ice cream parties for birthdays and other events. Such parties would only be available during the slowest operating times. For example, over lunchtime (for office parties) and in the afternoons and evenings, Monday-Wednesday. During those times the truck typically averages sales of 8 bars per hour at $4.00 each. Based on requests received to date, W.T. believes there would be interest in parties providing ice cream for one hour for 25 people for no more than $100 ($4 per person). For these parties, CIC would provide five cartons of ice cream with a selection of toppings. CIC would pick up the cartons of ice cream directly from the cold storage facility. Cost of the toppings would average $12 for each party and cost of paper goods for the party would average $7 per party. (a) Based on the normal operation of the truck, which costs are relevant to the decision of whether or not to offer these parties? (b) Should CIC offer these parties at $100 each? Semester Case- Cowboy Ice Cream, Inc. During times when CIC sells relatively few units, W.T. believes they could instead offer custom ice cream parties for birthdays and other events. Such parties would only be available during the slowest operating times. For example, over lunchtime (for office parties) and in the afternoons and evenings, Monday-Wednesday. During those times the truck typically averages sales of 8 bars per hour at $4.00 each. Based on requests received to date, W.T. believes there would be interest in parties providing ice cream for one hour for 25 people for no more than $100 ($4 per person). For these parties, CIC would provide five cartons of ice cream with a selection of toppings. CIC would pick up the cartons of ice cream directly from the cold storage facility. Cost of the toppings would average $12 for each party and cost of paper goods for the party would average $7 per party. (a) Based on the normal operation of the truck, which costs are relevant to the decision of whether or not to offer these parties? (b) Should CIC offer these parties at $100 each