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 87600 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $2.20 $ 3.00 $0.50 $4.25 1.10 $2.00 The normal selling price is $21.00 per unit. The company's capacity is 103,200 units per year. An order has been received from a mail order house for 1,300 units at a special price of $18.00 per unit. This order would not affect regular sales or the company's total fixed costs