Decision on Accepting Additional Business

Brightstone Tire and Rubber Company has capacity to produce $221,000$ tires. Brightstone presently produces and sells $169,000$ tires for the North American market at a price of $$105$ per tire. Brightstone is evaluating a special order from a European automobile company, Euro Motors. Euro is offering to buy $26,000$ tires for $$88\mathrm{.}15$ per tire. Brightstone's accounting system indicates that the total cost per tire is as follows:

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