SPECIAL ORDER Aule and Wheel Manufacturing is approached by a European customer to fill a one-time-only special order for a product similar to one offered to domestic customers. The following per unit data apply for sales to regular customers: Direct materials Based on actual sales of 90,000 units $ 33 Direct labour $ 15 Variable manufacturing support $24 Fixed manufacturing support $52 Total manufacturing costs $124 Markup (50%) $62 Targeted selling price $186 *Axle and Wheel Manufacturing fixed costs per units is based on production of 100,000 units. Axle and Wheel Manufacturing has excess capacity. Fixed manufacturing costs are 80% depreciation and 20% allocated costs of service departments The customer has offered a price of $100.00 per unit for the special order. The special order will be for 90,000 units. Is the direct material costs a relevant cost to the special order? [YES, NO] Is the direct labour costs a relevant cost to the special order? [YES, NO] Is the variable manufacturing costs a relevant cost to the special order? [YES, NO} Is the fixed manufacturing costs a relevant cost to the special order? [YES, NO] What is the total relevant costs of the special order per unit? Should the company accept the special order based on the quantitative analysis?