9-5 Determining Whether to Accept or Reject a Special Order (LO1 - CC5) Polaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sell 28,000 Rets per year. Costs associated with this level of production and sales are as follows: Unit Total Direct materials $ 17.50 $ 490,000 Direct labour 10.50 294,000 Variable manufacturing overhead 5.50 154,000 Fixed manufacturing overhead 11.50 322,000