Windsor Company produces golf discs, which it normally sells to retailers for $8 each. The cost of manufacturing 25,000 golf discs is: $11500 Materials Labour 29,500 Variable overhead 19,500 Fixed overhead 38,500 Total $99,000 VWindsor also incurs 5%sales commission ($0.40) on each disc sold. Ceradyne Corporation offers Windsor $4.80 per disc for 6,250 discs. Ceradyne would sell the discs under its own brand name in foreign markets not yet served by Windsor. If Windsor accepts the offer, it will incur a one-time fixed cost of $4,600 due to the rental of an imprinting machine. No sales commission willresult from the special order