Special Order The Clear Music Company produces and sells a desktop speaker for $125. The company has the capacity to produce 60,000 speakers each year, At capacity, the costs assigned to each unit are as follows: N/A SG&A Indirect Direct Plastic for the speakers control $3.00 per speaker S0.50 per speaker $8.00 per speaker $10.00 per speaker $100,000 per year $20,000 per year Paint Wood frame Electronics Executive bonus Factory supplies $200,000 per year $30,000 per year $65,000 per year Advertising Overtime - Factory (production) labor Depreciation, factory equipment Overtime-Factory Maintenance Factory painting (production) labor Factory assembly (production) labor Sales people training fees $15,000 per year 1 hours per speaker $20 per hr 2 hours per speaker $15 per hr $25,000 per year $300,000 project $18,000 per year Factory facility improvement Interest on Loans $45,000 per year Sales people bonus $2,000 per year Machine lubricant $9,000 per year Freight-in-purchase of raw materials $35,000 per year Factory Utilities $45,000 per year Shipping customer order $7,500 per year Foreign Currency Exchange loss Total Determine the Clear Music Company's direct, indirect & SG&A cost. Place the values for a. each cost in the above table. b. The company has received a special order for 1,000 speakers at $100 per speaker. If this order is accepted, the company will have to spend $10,000 on additional costs. Assuming that no sales to regular customers will be lost if the order is accepted, should the company accept the special order? (Show calculations) What selling price will the company be indifferent between accepting and rejecting the special order? C