A customer has asked Boston Corporation to supply 9,400 units of product A27, with some modifications, for $46.90 each. The normal selling price of this product is $52.00 each. The normal unit product cost of product A27 is computed as follows: Direct materials $ 17.70 Direct labor 7.00 Variable manufacturing overhead 4.20 Fixed manufacturing overhead 7.10 Unit product cost $ 36.00 Direct labor is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like some modifications made to product A27 that would increase the variable costs by $6.60 per unit and that would require a one-time investment of $46,400 in special molds that would have no