Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 98,400 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $2.00 Fixed selling and administrative expenses $3.00 $2.00 $ 4.00 $1.00 $4.25 The normal selling price is $19 per unit. The company's capacity is 123,600 units per year. An order has been received from a mail-order house for 2,100 units at a special price of $16.00 per unit. This order would not affect regular sales