Hannon Company makes swimsuits and sells these suits directly to retailers. Although Hannon has a variety of suits, it does not make the All-Body suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the All-Body suit would sell for approximately $100. Given its experience, Hannon believes the All-Body suit would have the following manufacturing costs.

Direct materials		$25
Direct labor		30
Manufacturing overhead		45
Total costs		$100

Under what circumstances might Hannon consider manufacturing the All-Body swimsuit given this approach?