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 $93,600$ units per year is:

Direct materials $ $2\mathrm{.}40$

Direct labor $ $2\mathrm{.}00$

Variable manufacturing overhead $ $0\mathrm{.}70$

Fixed manufacturing overhead $ $4\mathrm{.}95$

Variable selling and administrative expenses $ $1\mathrm{.}40$

Fixed selling and administrative expenses $ $1\mathrm{.}00$

The normal selling price is $$20\mathrm{.}00$ per unit. The company$$s capacity is $108,000$ units per year. An order has been received from a mail$-$order house for $1,200$ units at a special price of $$17\mathrm{.}00$ per unit. This order would not affect regular sales or the company$$s total fixed costs.