Special Order Manufacturing Company, which has a normal capacity per period of 20,000 units of product that sell for $54 each. For the foreseeable future, regular sales volume should continue to equal normal capacity $268,800 202,000 154,000 Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead (Note 1) Selling expense (Note 2) Administrative expense (fxed) 129,600 50,000 923,200 Notes: 1. Beyond normal capacity,fkxed overhead costs increase $4.500 for each 1,000 units or fraction thereof until a maximum capacity of 24.000units is reached 2. Selling expenses consist of a 10% sales commission and shipping costs of $1 per unit. Greenheld pays only one-half of the regular sales commission rates on sales amounting to $3,000 or more Greenfield's sales manager has received a special order for 2.,500 units from a large discount chain at a price of $44 each, F.O.B.factory. The controller's office has furnished the following additional cost data related to the special order 1. Changes in the product's design will reduce direct material costs by $4 per unit 2. Special processing will add 10% to the per-unit direct labor costs. 3 Variable overhead will continue at the same proportion of direct labor costs. 4 Other costs should not be affected