$10$ Delta Company makes a single product. The costs of producing and selling each unit at the normal activity level of $60,000$ units$/$year is:

Direct Material

Direct Labor

Variable Manufacturing $OH$

Fixed Manufacturing $OH$

Variable Selling and Admin Expense

Fixed Selling and Admin expense

$\backslash$table$[[$$$,4\mathrm{.}50],[$$$,3\mathrm{.}30],[$$$,2\mathrm{.}00],[$$$,252,000],[$$$,2\mathrm{.}00],[$$$,144,000]]$

Each unit usually sells for $$21.$ The capacity is $75,000$ units$/$year A mail order house has placed a special order for $15,000$ units at a special price of $$\frac{12\mathrm{.}50}{?}$ unit. This order would not affect regular sales. The order will not change the company's total fixed costs.

They have the capacity and fixed costs would not be increased.

There would be an additional shipping cost of these additional units of $$\frac{1}{?}$ unit Create an analysis showing the increase or decrease in company profits and your advice on acceptance or rejection of this offer