Special Order

$91,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal sales price is $$14$ per unit. Unit cost information is as follows:

Direct materials

Direct labor

Variable overhead

Fixed overhead

Total

$$3\mathrm{.}10$

$2\mathrm{.}25$

$1\mathrm{.}15$

$1\mathrm{.}80$

$$8\mathrm{.}30$

In addition, each special logo requires additional direct materials of $$0\mathrm{.}20.$

Required:

CONCEPTUAL CONNECTION: Should Smooth Move accept the special order?

By how much will profit increase or decrease if the order is accepted? If your answer is decrease, enter negative value.