The Delmar Beverage Co. produces a premium root beer that is sold throughout its chain of restaurants in the Midwest. The company is currenitly producing 2,183 gallons of root beer por day. which represents 90% of its manufacturing capacity. The roo eeris avalable o restaurant customers by e mug n bom s or packaged in s packs t take home he selingpro a galon of ot beer averages $13, and oost accounting records indicate the following manufacturing costs per gallon of root beer: s 1.06 Direct labor Variable overhead Fixed overhead Total absorption cost $ 7.87 In addition to the manufacturing costs just describd. Delmar Beverage incurs an average cost of $1.05 per gallon to distribute the root beer to its restaurants SaveMore, Inc., a chain of grocery stores, is interested in selling the premium root beer in gallon jugs throughout its stores in the St. Louis area during holiday periods and has offered to purchase root beer from Deimar Beverage at a price of $10.00 per gallon. SaveMfore believes it could sell 242 gallons per day If Delmar Beverage agrees to sell root beer to SavelMore, it estlimates the average distribution cost will be $1.52 per gallon Required: a. Identify all the relevant costs that Delmar Beverage should consider in evaluating the special sales order from SaveMore? (Round your answers to 2 decimal places.) Galion Total relevant costs per gallon ng income be affected by the acceptance of this offer? IRound your answer to 2 decimal places.) a b. How would Delmar Beverage's daily operating