The following cost information pertained to the Broom Co. Variable product costs Direct materials Units Costs $230 Direct labor 100 Factory overhead 80 Fixed factory overhead Depreciation 40 Rent 50 Other 25 Total product costs $525 Normal selling price $650 Other variable costs marketing 30 Other fixed costs 45 Assume that the Broome Co. was evaluating whether or not to accept a special order for ten units of its product at $510 per unit. There is no alternative use for the capacity Problem 5-3 The net benefit (cost) of accepting the special order is