Wehrs Corporation has received a request for a special order of 8,700 units of product K19 for $45.60 each. The normal selling price of this product is $50.70 each, but the units would need to be modified slightly for the customer. The normal unit product cost of product K19 is computed as follows: Direct materials. Direct labor Variable manufacturing overhead $16.40 5.70 2.90 Fixed manufacturing overhead Unit product cost 5.80 $30.00 Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like some modifications made to product K19 that would increase the variable costs by $5.30 per unit and that would require a one-time investment of $45,100 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. Required: Determine the effect on the company's total net operating income of accepting the special order. Shligi Urban Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for May is to be based on 3,330 meals. The diner's director has provided the following cost data to use in the budget: groceries, $4.10 per meal; kitchen operations, $4,630 per month plus $2.00 per meal; administrative expenses, $3,830 per month plus $0.70 per meal, and fundraising expenses, $1,730 per month. Required: Prepare the diner's budget for the month of May. The budget will only contain the costs listed above; no revenues will be on the budget. Shiigi Urban Diner Planning Budget For the Month Ended May 31 Budgeted meals 3,330 Groceries Kitchen operations Administrative expenses. Fundraising expenses 1,730 Total expense