Grant Industries, a manufacturer of electionic parts, has recently received an invitation to bid on a special order for $16,500$ units of one of its most popular products. Grant currenfly manufactures $33,000$ units of this product in its Loveland, Ohio, plant. The plant is operating at S$0\%$ capaciny. There will be no marketing cests en the special crder. The sales manager of Grant wants to set the bid at $$11$ because she is sure that Grant will get the business at that price. Others on the executive commitleo of the firm object, saykng that Grant would lose monery on the spocial order at that price.

$\backslash$table$[[$Units$,33,000,49,500],[$Manufacturing costs:,,$],[$Direct materials,$$132,000,$$$198,000$