The Critchfield Company has annual productive capacity of 60,000 units per year. Budgeted operating results for 2012 are as follows: s500,000 Revenues (50,000 units S10) Variable costs: Manufacturing Selling Contribution margin Fixed costs: Manufacturing Selling and administrative Operating income S160,000 200,000 300,000 40,000 100,000 80,000 180,000 S120,000 A wholesaler from another country wants to buy 5,000 units at a price of S8 per unit. All fixed costs would remain within the relevant range. Variable manufacturing costs would be the same per unit but variable selling costs would increase by $2 per unit on the special order only. Required Determine whether the company should produce the special order. SHOW CALCULATIONS. Look only at the relevant costs.e Assuming Critchfield's objective is to maximize profit, if the customer wants a special order of 20,000 units, should Critchfield accept or reject the special order? SHOW CALCULATIONS. Look only at the relevant costs. 1 2