Hawk Rollers Company produces pogo sticks. Each pogo stick has the following costs: Direct Materials $13.00 Direct Labor $7.00 Variable Manufacturing Overhead $13.00 Allocated Fixed Manufacturing Overhead $2.00 Unit Cost $35.00 Note: The fixed manufacturing overhead is common to the company. The production capacity is 318,000 units per year. However, Hawk Rollers expects to produce only 204,000 units for the coming year. The company also has fixed selling costs of $634,000 per year and variable selling costs of $3 per unit sold. Each pogo stick normally sells for $43 each. Recently, a customer offered to buy 55,000 pogo sticks at a special price of $30 each. This order would not have any variable selling costs because no sales commissions are involved