Answer:
Relevant Revenue = $576,000
Relevant Cost = $522,000
Explanation:
As per the data given in the question,
Variable cost = $29 per unit
Company received order of = 18,000 units
Cost of each product = $32
So
Only Relevant Revenue is the revenue from special order = Cost × units
= $32 × 18,000
= $576,000
Only Relevant Cost is the cost from special order = Variable cost × units
= $29 × 18,000
= $522,000
So,
          Reject order        Accept order         Differential
Revenues       0             $576,000            $576,000
Cost :
Variable
manufacturing   0             $522,000            -$522,000
Income(loss) Â Â Â 0 Â Â Â Â Â Â Â Â Â Â Â Â $54000 Â Â Â Â Â Â Â Â Â Â Â Â Â $54000