Special-Order Decision produce and sell only 65,000 in the coming year. The normal sales price is $13 per unit. Unit cost information is as follows: If Smooth Move accepts the order, no fixed manufacturing activities will be affected because there is sufficient excess capacity. Required: 1. What are the alternatives for Smooth Move? 2. CONCEPTUAL CONNECTION: Should Smooth Move accept the special order? By how much will profit increase or decrease if the order is accepted? $