Special order decisions given two scenarios Relevant Costs for Short-Terr E8-21A Special (Learning Objective 3) Suppose the Baseb Collectibles & More the Baseball Hall of Fame in Cooperstown, New York, has approached ibles & More with a special order. The Hall of Fame wants to purchase 53,000 ball card packs for a special promotional campaign and offers $0.32 per pack, al of $16,960. Collectibles & More's total production cost is $0.52 per pack, as follows: 0.06 Variable costs: Direct materials.. Direct labor....... $0.11 Variable overhead. 0.10 Fixed overhead .. 0.25 Total cost ............. $0.52 Collectibles & More has enough excess capacity to handle the special order. Requirements 1. Prepare an incremental analysis to determine whether Collectibles & More should ac- cept the special sales order assuming fixed costs would not be affected by the special order. 2. Now assume that the Hall of Fame wants special hologram baseball cards. Collect- ibles & More must spend $5,100 to develop this hologram, which will be useless after the special order is completed. Should Collectibles & More accept the special order under these circumstances? Show your analysis