5-64 Determining Whether to Accept a Special Order Goal: Create an Excel spreadsheet to determine which special order to accept. Use the results to answer questions about your findings. Scenario: The Ibunez Tool Company has been offered two different special orders: (1) the production of 40,000 plain circular saws or (2) the production of 20,000 professional circular saws. The company has enough excess capacity to accept either offer, but not both. The plain saw sells for $65 and has a variable cost of $50. The professional saw sells for $100 and has a variable cost of $75. When you have completed your spreadsheet, answer the following questions: 1. What is the contribution margin and contribution-margin ratio per unit for the plain circular saw? For the professional circular saw? 2. What is the total contribution margin for the plain circular saw if the company fills this special order? For the professional circular saw special order? 3. What general conclusion can you draw from the data illustrated by the Excel problem? 3. The relevant costs are the so we can focus on the contribution margin. The special order for the plain circular saws provides $ more contribution margin and therefore $ more operating profit