Exercise 23-3 Accept new business or not LO A1 Goshford Company produces a single product and has capacity to produce 180,000 units per month. Costs to produce its current sales of 144,000 units follow. The regular selling price of the product is $126 per unit. Management is approached by a new customer who wants to purchase 36,000 units of the product for $78.30 per unit. If the order is accepted, there will be no additional fixed manufacturing overhead and no additional fixed selling and administrative expenses. The customer is not in the company's regular selling territory, so there will be a $5.40 per unit shipping expense in addition to the regular variable selling and administrative expenses Costs at Per Unit 144, 000 Units Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and adninistrative expenses Totals $12.50S 1,800, 000 2,160, 000 1,872,000 2,520,000 2, 016, 000 15.002.160,000 $87.00$12,528,000 15.00 13.00 17.50 14.00 e reduced price of $78.30 per Calculate the combined total net income if the company accepts the offer to sell additional units at th unit. AdditionalCombin Score answer> Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $78.30 per unit. Combined Normal Volume Additional Total Sales Costs and expenses: Direct materials Direct labor Variable overhead Fixed overhead Variable selling and admin exp Fixed selling and admin exp Total costs and expenses Net income (loss)