Anchor Company manufactures a variety of tool boxes. The firm is currently operating at 80% of its full capacity of 6,600 machine hours per month. Each unit requires 30 minutes of machine time. Its sales manager has been looking for special orders to make productive use of the excess capacity. JCL Ltd., a potential customer, has offered to buy 10,000 tool boxes at $13.50 per box, provided that the entire quantity is delivered in two months. The current per-box cost data are as follows: Direct materials Direct labour ( hour at $12.00/hour) Total manufacturing overhead Total unit product cost $ 4.00 6.00 3.50 $13.50 Both fixed and variable overhead are allocated using direct labour-hours as a base. Variable overhead is