Sheffield Corp.s unit manufacturing cost is: Variable Costs $50 Fixed Costs 25 A special order for 2000 units has been received from a foreign company. The unit price requested is $60. The normal unit price is $88. If the order is accepted, unit variable costs will increase by $2 for additional freight costs. The company has available capacity. If the order is accepted, incremental profit (loss) will be $(46000). $26000. $16000. $(30000).