Required:

1) In proper format prepare a special-order report.

2) Immediately under report, why would you accept or reject the special order?

On February 1, 2020 Swan Manufacturing is approached by a customer to fulfill a one-time- only special order of 3-D printers like the one sold to regular customers. The following per unit, estimated annual cost data for production and sales to regular customers is: Direct materials per unit Direct labor per unit Variable manufacturing support per unit Variable marketing per unit Fixed manufacturing per unit Fixed marketing in total Markup @ 50% of product cost 2 Selling price $1,825 900 1,000 300 3,000 10,000 50% 3 Swan Manufacturing has excess capacity. The respective product and marketing costs are based on a practical capacity of 1,200 units per year. Current sales are at 1,000 3-D printers. + The special order is for n = 100, 3-D printers, at a selling price of $4,400 per unit. The printers are to be used by the local fire and police departments in making protective face masks. A unique ownership identification tag will need to be added to the special order, increasing total direct material cost per unit to $1,900 and direct labor cost per unit to $1,400. There will be no variable marketing cost with this special order. 18 Required: 1) In proper format prepare a special-order report. The expectation is to apply the structure 19 demonstrated in class. 2) Immediately under your report write a brief note explaining why you would accept or 20 reject the special order