Deltones, a manufacturer of computer peripherals, has excess capacity. The company's Alabama plant has the following per$-$unit cost structure for item number $89$:

Variable manufacturing $ $80$

Fixed manufacturing $15$

Variable selling $9$

Fixed selling $12$

Traceable fixed administrative $3$

Allocated administrative $2$

The traceable fixed administrative cost was incurred at the Alabama plant; in contrast, the allocated administrative cost represents a "fair share" of Deltones' corporate overhead. Alabama has been presented with a special order of $5,200$ units of item number $89$ on which no selling cost will be incurred. The proper relevant cost in deciding whether to accept this special order would be: