Accepting a special order will improve overall net operating income if the revenue from the special order exceeds:

A special order should be accepted provided the sales revenue from the exceeds the total relevant costs of the special order

Explanation:

A special order should be accepted provided the sales revenue from it exceeds the total relevant costs of the special order.

The total relevant cost of a special order is the sum of all future cash-based costs incurred as a direct consequence of the special order.

Most times, these costs include:

It is worthy of note that items of general fixed costs which would be incurred either are to be excluded in the analysis. As such they are irrelevant

answer; how many employees will be needed for jobs in the coming period;