Custom Metal Works received an offer from a big-box retail company to purchase 3,000 metal outdoor tables for $220 each. Custom Metal Works accountants determine that the following costs apply to the tables:

Direct material			$125
Direct labor			50
Manufacturing overhead			70
	Total		$245

Of the $70 of overhead, $14 is variable and $56 relates to fixed costs. The $56 of fixed overhead is allocated as $1.12 per direct labor dollar. Explain why managers who focus on reported cost per unit may be inclined to turn down the order.