Exhibit 1 WePRINT COMPANY Summary of Monthly Operating Costs Monthly costs at 150,000 volume Manufacturing costs: Direct material - variable $ 4,500 Direct labor - variable 1,500 Direct labor - fixed 3,000 Manufacturing overhead - variable 1,500 Manufacturing overhead - fixed 3,375 Total manufacturing costs $15,375 Nonmanufacturing costs: Sales - variable 1,500 Sales - fixed 1,875 Corporate - fixed 3,750 Total nonmanufacturing costs Total costs $ 7,125 $22 500 ,. 1. Consider the special order from Abbie Philips. a. WePrint currently is operating at around full capacity: 150,000 brochures. Should Wilson accept the special order and what would be the dollar impact on Operating Income if the order was accepted