Cost Formulas, Single and Multiple Activity Drivers, Coefficient of Correlation

Kimball Company has developed the following cost formulas:

Material usage: $Y_m=$$$80x$;$r=0\mathrm{.}95$

Labor usage $($direct$)$: $Y_l=$$$20x$;$r=0\mathrm{.}96$

Overhead activity: $Y_O=$$$350,000+$$$100x$;$r=0\mathrm{.}75$

Selling activity: $Y_S=$$$50,000+$$$10x$;$r=0\mathrm{.}93$

where

$x=$ Direct labor hours

company can keep its employees and avoid layoffs. Also, any orders above variable costs will increase overall profitability of the company.

Required:

Compute the total unit variable cost. Suppose that Kimball has an opportunity to accept an order for $20,000$ units at $$220$ per unit.

Should Kimball accept the order? $($The order would not displace any of Kimball's regular orders.$)$