1.) Suppose the Baseball Hall of Fame in Cooperstown New Yorkhas approached Sports-Cardz Inc. with a special order. The Hallof Fame wishes to purchase 50000 baseball card packs for a specialpromotional campaign and offers $0.40 per pack a total of $20000.Sports-Cardzs total production cost is $0.60 per pack asfollows:___________________________________________________________Variable costs: Directmaterials..$0.14Direct labor.0.08 Variable overhead..0.13 Fixed overhead0.25