Data table Requirements Cost per Bat Total Costs Direct materials 16 $ 960,000 Variable direct manufacturing labor 3 180,000 Variable manufacturing overhead 2 120,000 Fixed manufacturing overhead 5 300,000 Variable selling expenses Fixed selling expenses 3 180,000 2 120,000 31 $ 1,860,000 Total costs Print Done decrease) in operating income if order is accepted 1. Suppose Blaster is currently producing and selling 42,000 bats. At this level of production and sales, its fixed costs are the same as given in the preceding table. Mantle Corporation wants to place a one-time special order for 18,000 bats at $24 each. Blaster will incur no variable selling costs for this special order. Should Blaster accept this one-time special order? Show your calculations. 2. Now suppose Blaster is currently producing and selling 60,000 bats. If Blaster accepts Mantle's offer it will have to sell 18,000 fewer bats to its regular customers. (a) On financial considerations alone, should Blaster accept this one-time special order? Show your calculations. (b) On financial considerations alone, at what price would Blaster be indifferent between accepting the special order and continuing to sell to its regular customers at $37 per bat? (c) What other factors should Blaster consider in deciding whether to accept the one-time special order? Print Done