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Assume that Gerard Company manufactures basketballs as follows: Monthly productive capacity, 12,500 basketballs; current monthly sales, 10,000 basketballs; normal (domestic) selling price, $30 per basketball; variable manufacturing costs, $15 per basketball; fixed manufacturing costs, $5 per basketball; and total manufacturing cost, $20 per basketball. On March 10 of the current year, Gerald received an offer from an exporter for 5,000 basketballs at $12 each. Production can be spread over three months without interfering with normal production or incurring overtime costs. Pricing policies in the domestic market will not be affected. Gerard should _____ . O A] accepted the special business because the sales price of $12 per unit is greater than the fixed manufacturing cost of $5 per unit 0 Bl accepted the special business because the additional revenue of $60,000 0 C) reject the special business even though the sales price of $12 per unit is less than the manufacturing cost of $20 per unit because the fixed costs are not affected by the decision and are, thus, omitted from the analysis 0 D) reject the special business because the sales price of $12 per unit is less than the variable manufacturing cost of $20 per unit 0 E) none of the above