When deciding to accept a one-time-only special order from a wholesaler, management should. consider the sunk costs and opportunity costs not consider the special order's impact on future prices of their products determine whether excess capacity is available verify past design costs for the product When there is an excess capacity, it makes sense to accept a one-time-only special order for less than the current selling price if. incremental revenues exceed incremental costs additional fixed costs is incurred to accommodate the order the company placing the order is in the same market segment as your current customers incremental revenue equals incremental operating income Full costs of a product are the sum of. fixed costs and sunk costs in all the business functions of the value chain variable costs and sunk costs in all the business functions of the value chain all variable and fixed costs in all the business functions of the value chain fixed costs, variable costs, and sunk costs in the value chain