Please provide steps and break down. What if the agency proposes a special one$-$time order of $100$ number of hikers at a reduced daily fee for these hikers of $$60.$ The insurance cost will not be incurred on these hikers, since the tour agency covers this cost. There would be an additional fixed administration fee of $$300.$ What would be the income from only the special order? Should the company accept this one$-$time special order? Explain the costs that were relevant to the decision and also explain the costs that were irrelevant to the decision. Be specific on why certain costs were relevant and others were not relevant.