Shoeworks produces and sells athletic shoes for children. The costs associated with each pair of shoes are estimated to be $12 of variable costs and $4 of fixed overhead costs. The shoes typically sell for $20 per pair. A local children's football league has contacted Shoeworks with an offer to purchase 50 pairs of sneakers for $15 each. Which of the following factors should be considered before making this special-order decision?

1. Does Shoeworks have the available capacity to produce these 50 pairs of shoes in addition to its usual sales?
2. Will regular customers become angry if they learn that the football players paid less for their shoes?
3. Will the relevant costs of providing these 50 pairs of shoes be covered?
4. Each of these factors should be considered.