Grant Industries, a manufacturer of electronic parts, has recently received an invitation to bid on a special order for $16,500$ units of one of its most popular products. Grant currently manufactures $33,000$ units of this product in its Loveland, Ohio, plant. The plant is operating at $50\%$ capacity. There will be no marketing costs on the special order. 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 committee of the firm object, saying that Grant would lose money on the special order at that price.

$\backslash$table$[[\{$

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