Coastal Safety manufactures flotation vests in Miami comma Florida. Coastal Safety's contribution margin income statement for the most recent month contains the following$$ data:

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Suppose Dazzle Cruiselines wants to buy $4$ comma $600$ vests from Coastal Safety. Acceptance of the order will not require any variable selling and administrative expenses. The special order will not affect fixed expenses. The Coastal Safety plant has enough unused capacity to manufacture the additional vests. Dazzle Cruiselines has offered $ $7$ per$$ vest, which is below the normal sale price of $ $15.$