Purse comprebion this test can be saved and resumed later Your answers are saved automatically Question Completion Status 11 12 Moving to another question will save this response Question 12 Question 12 of 4 points Contrafic's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time only special onder for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers Direct mate Direct laber Varsable manufacturing support Total manufacturing coste Markup (0) Targeted selling price 369 63 12 1109 654 $173 Contrafic's Kitchens has excess capacity, Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $70 per unit. The average marketing cost of Contrafic's Kitchens is $100 per order. Which of the following costs is NOT considered to calculate the minimum acceptable price of a o O direct material costs O marketing costs O special design costs O indirect material costs time-only special order