13. Samsung Group Co. produces the Android Galaxy mobile phone and has the capacity to manufacture and sell 2,750,000 Galaxy cell phones each year. Samsung is currently only manufacturing and selling 1,900,000. The following per unit numbers relate to annual operations at 1,900,000 units: Selling price Manufacturing costs: Per Unit $500.00 DM 186.00 DL 51.00 Variable MOH 6.00 Fixed MOH Selling and administrative costs: Variable 84.00 19.00 Fixed 29.00 Per Unit Cost to make 375.00 The City of Seattle would like to purchase 90,000 Android Galaxy cell phones from Samsung for city employees, but only if they can get them for $260.00 each. Variable selling and administrative costs on this special order will drop down to $10 per unit, but a $42,000 one-time