Circuit Masters Incorporated (CMI) is presently operating at 80% of capacity and manufacturing 130,000 units of a patented electronic component. The cost structure of the component is as follows: Raw materials $ 7.00 per unit Direct labor 7.00 per unit Variable overhead 9.00 per unit Fixed overhead $ 507,000 per year An Italian firm has offered to purchase 21,000 of the components at a price of $29.00 per unit, FOB CMI's plant. The normal selling price is $35.00 per component. This special order will not a