The costs of producing one bracelet follows: Direct Material $130 Direct Labor $100 Variable manufacturing overhead$40 Fixed manufacturing overhead allocated $30 Variable selling and administrative costs $20 Fixed selling and administrative costs allocated $10 Smith has received a special order for a wedding shower. The customer would like to order 10 pairs of the earrings for $300 per pair The factory has enough capacity to accept this order. The fixed manufacturing overhead and the fixed selling and administrative overhead would remain the same whether or not the special order was accepted