Bradley Inc. has the capacity to make $100,000$ windows. Bradley is currently operating at $80\%$ capacity. The windows usually sell for $$20\mathrm{.}00$ each. Costs for each window follow:

Direct materials $ $5\mathrm{.}00$

Direct labor $3\mathrm{.}00$

Variable factory overhead $2\mathrm{.}00$

Fixed factory overhead $4\mathrm{.}00$

Total $$14\mathrm{.}00$

The Army has offered to buy $10,000$ windows for $$12\mathrm{.}00$ each for barracks.

Show calculation of differential analysis decision and advise Bradley Inc. of recommendation.