Example: The costs of ABC company occurred in September are as follows: Costs' Nature Fixed Costs Variable Costs Material Costs 50.000 Direct Material 40.000 Indirect Material 10.000 Labor Costs 40.000 20.000 Direct Labor 40.000 Indirect Labor 20.000 Utility Costs 25.000 35.000 Depreciation Costs 55.000 Other Costs 9.000 6.000 Total 129.000 111.000 While the monthly normal production capacity is 25.000 unit in September, company has decided to manufacture 20.000 unit. On 20th of September company received an additional order involving 4.000 unit production with 5 TL unit price. Selling price of each product is 15 TL. Company sold 15.000 unit finished goods in September. Required: Ascertain the total and unit cost of current production and evaluate whether the additional order to accept or reject