Goshford Company produces a single product and has capacity to produce 115,000 units per month. Costs to produce its current sales of 92,000 units follow. The regular selling price of the product is $140 per unit Management is approached by a new customer who wants to purchase 23,000 units of the product for $105.00 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 per unit shipping expense in addition to the regular variable selling and administrative expenses. Costs at 92,000 Units Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit $ 12.50 15.00 11.00 17.50 14.00 4.00 $1,150,000 1,380,000 1,012,000 1,610,000 1,288,000 1,288,000 Totals $ 84.00 $7,728,000