Special-Order Decision, Traditional Analysis, Qualitative Aspects Feinan Sports, Inc., manufactures sporting equipment, including weight-lifting gloves. A national sporting goods chain recently submit a special order for 5,000 pairs of weight-lifting gloves. Feinan Sports was not operating at capacity and could use the extra business. Unfortunately, the order's offering price of $12.70 per pair was below the cost to produce them. The controller was opposed to taking a loss on the deal. However, the personnel manager argued in favor of accepting the order even though a loss would be incurred; it wou avoid the problem of layoffs and would help maintain the community image of the company. The full cost to produce a pair of weight- lifting gloves is presented below. Direct materials $7.40 Direct labor 3.80 Variable overhead 1.60 Fixed overhead 3.10 Total $15.90 No variable selling or administrative expenses would be associated with the order. Non-unit-level activity costs are a small percentage o total costs and are therefore not considered. 1. Assume that the company would accept the order only, if it increased total profits. Should the company accept or reject the order? Reject Provide supporting computations. If required, round your answers to the nearest cent. Enter a loss as a negative amount. Incremental revenue per pair Incremental cost per pair