Anwar Sadat Company has been approached by a new customer with an offer to purchase $20,000$ units of its model AX$3$ price of $57$ each. The new customer is geographically separated from the company's other customers, and existing sales would not be affected. The company normally produces $100,000$ unit of $Ax3$ per year but only plans to produce and sell $70,000$ in the coming year. The normal sales price is $$15$ per unit. Unit cost information for the normal level of activity is as follows:

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