The following budgeted price and unit cost information is available for 2023: Body Butter Hand Cream Lip Butter $ 16.00 $ 12.00 $ 7.50 Question 6: Identify and calculate the relevant costs for the special order. What would be the minimum price PNBC would accept? (10 marks) What are the other factors for PNBC to consider in terms of the special-order decision? Present your recommendation and explain why or why not you would recommend PNBC to accept the special order. (5 marks) To help estimate the plan utilities costs, the accounting manager has pulled the following data for 2022 2023: Selling price Costs: Beeswax 2.00 1.50 0.50 Other natural seed/plant oil 1.50 1.25 0.25 Natural flavour 0.75 0.68 0.32 Labour costs 2.84 1.67 0.36 Manufacturing overhead costs (Note 1) 3.00 2.00 1.00 Selling and admin costs (Note 2) 2.46 1.80 1.20 Total costs 12.55 8.90 3.63 Profit $ 3.45 $ 3.10 $ 3.87 Note 1: Manufacturing overhead costs is allocated @ $6.00/machine hour to all three products. 30% of the manufacturing overhead costs is considered variable. Remaining are fixed costs. Note 2: 20% of the selling and admin costs are variable. The remaining are fixed. PNBC monthly machine hour capacity is limited to 2,500 hours. Monthly demand information is as follows: Body Butter Hand Cream Lip Butter Month Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Machine hours Plant utilities 1,860 1,825 1,892 1,745 1,664 1,748 Jul-22 Aug-22 Sep-22 Oct-22 1,653 1,656 1,699 1,701 $ 17,164 $ 17,051 $ 18,864 $ 16,963 $ 16,752 $ 16,880 $ 16,724 $ 16,732 $ 16,843 $ 16,949 171 Nov-22 Dec-22 Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 1,610 1,571 1,620 1,665 1,662 1,679 1,656 1,961 Jul-23 2,065 2,367 2,697 Aug-23 Sep-23 Oct-23 2,671 $ 16,612 $ 16,512 $ 16,638 $ EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA. 16,955 $ 17,047 $ 16,691 $ 16,632 $ 17,015 $ 18,157 $ 19,210 $ 23,926 $ 23,871 Max Demand Min Demand 4,000 3,000 2,500 1,000 1,800 1,000 4 Page