The cost per unit of making and selling an item of a volume of 9,100 units per month which represents the company's capacity are shown in the table below $ 1.40 $ 2.40 Manufacturing: Direct materials Direct labor Variable overhead Fixed overhead Selling and administrative: Variable $ 0.90 $ 0.60 $ 2.40 $ 1.00 Fixed Present sales amount to 2700 units per month. An order has been received from a customer in a foreign market for 1.400 units. The order would not affect regular sales. Totalfred costs, both manufacturing and selling and administrative, would not be affected by this order. The variable selling and administrative costs would have to be incurred for this special order as well as all other sales Assume that direct laboris a variable cost. Assume the company has 70 units left over from last year which have small detects and which will have to be sold at a reduced price for scrap. The sale of these defective units will have no effect on the company's other sales. Which of the following costs is relevant in this decision? Muito Choice $470 variatie manufacturing.com $5.30 unt product cost $2.40 variable seling and administrative con $80 fu cost 22 of 35 1 Next >