Special order For The Ages Inc. produces solid-oak umbrella stands. Each stand is handmade and hand finished using the finest materials available. The firm has been operating at capacity (6,000 stands per year) for the past three years. Based on this capacity of operations, the firm's costs per stand are as follows: Direct material Direct labor Variable overhead Fixed overhead Total $50 40 10 30 $130 All selling and administrative expenses incurred by the firm are fixed. The average selling price of stands is $230. Recently, a large retailer approached Bill Wood, the president of For the Ages, about supplying 9 special stands to give as gifts to CEOs of key suppliers. Wood estimates that the following per-unit costs would be incurred to make the 9 stands: Direct material Direct labor $250 350 Variable overhead 90 Total direct costs $690 To accept the special order, the firm would have to sacrifice production of 60 regular units. a. Identify the total relevant cost that Wood should consider in deciding whether to accept the special order. $0 b. Assume the retailer offers to pay For The Ages a total of $11,400 for the 9 stands. How would accepting this offer affect For The Ages' pre-tax income? Note: Do not use a negative sign with your answer. Accepting the offer would result in an $ 0