Carl is the lead engineer on a smart HVAC cooling system that works with minimal energy and is voice activated. Given the revolutionary nature of the system, it took many failed tries to create a system that actually worked, at a cost of $30,000. Now each unit sells for $6500 and it costs $5000 in raw materials and labour to produce. (a) What costs should Carl take into consideration when deciding to service the order for an additional unit? Why? (2.5 marks)