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 97,200 units per year is Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $1.70 Fixed selling and administrative expenses 3.00 $1.80 $ 4.00 $ 70 5.15 The normal selling price is $22 per unit. The company's capacity is 121,200 units per year. An order has been received from a mail-order house for 2,000 units at a special price of $19.00 per unit. This order would not affect regular sales