Break even and special order Exercise #3 percent Variable ratio Summit Paintball Supply manufactures paintballs used by recreational gamers. CMR The cost of producing a box of 2,500 paintballs is as follows: Sales per box $ 125.00 unit Direct materials variable 12.50 Direct labor fixed 6.25 Variable factory overhead total 18.75 Fixed factory overhead 25.00 CM per unit Variable selling, general, and administrative costs 18.75 Fixed selling, general, and administrative costs 4.00 Total cost per unit $ 85.25 The fixed factory overhead and fixed SG&A cost is allocated based on an assumption that the business will produce 400,000 boxes of paintballs per year. What are the total fixed costs per year? A. What is the breakeven point in sales $ c Management has received a special order request for 100,000 boxes of "private label" paintballs. The order specifies a per box price of $75 Should management accept the offer? Why