8 MA - Case decision making (CH9) At BLACK Company, the maximum available production capacity is 53,000 units per month. For May, the company has budgeted operating profits of $230,000 which is based on the following data: Production volume 46,000 units; o Direct material at $1 per unit; Direct labour at $1 per unit; . Variable production overheads at $7 per unit; . Fixed production overheads at $6 per unit (based on monthly budgeted overhead rate); o Variable period costs at $5 per unit (transport and distribution costs); . Fixed period overheads at $368,000 per month; . Sales volume is 46,000 units (there is no opening stock); . Selling price is $33 per unit. At the beginning of May, a new client approaches BLACK Company with the request to produce 11,000 units for which the client offers to pay $20 per unit. The new client is prepared to collect the order from the BLACK's warehouse and distributes it to the end-customers herself. BLACK's management is fairly certain there won't be repeated orders from this client. BLACK Company can adjust orders of the existing clients with no extra costs. .0.Op Compute the following items, assuming BLACK accepts the offer. o Relevant revenues: . Relevant costs: . The effect of accepting the order on the budgeted operating profit (use a minus sign in case of a decrease)