Delta Company produces a single product. The cost of producing and selling a single unit of this product at the companys normal activity level of 97,200 units per year is: Direct materials $ 2.10 Direct labor $ 4.00 Variable manufacturing overhead $ 0.60 Fixed manufacturing overhead $ 3.55 Variable selling and administrative expenses $ 2.00 Fixed selling and administrative expenses $ 3.00 The normal selling price is $19.00 per unit. The companys capacity is 110,400 units per year. An order has been recei