A company incurs a product cost per unit of $94 using absorption costing. This product sells for $131 per unit. The company receives a special order to sell 6,100 units for $116 per unit. The company has enough capacity to produce these 6,100 units without impacting its regular sales. Variable costs per unit to make these 6,100 units would be cost of goods sold of $58, and selling and administrative expenses of $40. No additional fixed costs would be incurred to make this special order