Assume a company is considering whether to accept or reject a special order opportunity to sell a customer $300$ units of a slightly customized version of one of its products for $$38\mathrm{.}50.$ The normal selling price of this product is $$48$ per unit. It can fulfill the order using existing manufacturing capacity. The company's accounting system estimates the following unit product cost for this product:

$\backslash$table$[[,$Per$],[,$Unit$],[$Direct materials,$$18$