True or false

_____13. If a company has excess capacity and current markets will not be affected, it would be profitable to accept an order at a special unit price, even if the price is less than the unit variable cost to manufacture the item.

____14. A company should never accept an order for its product at a price lower than the usual selling price. __

15. If a business is operating at less than capacity, the incremental costs for a special order will likely include variable manufacturing costs, but not fixed costs.