Jordan Company manufactures a personal computer designed for use in schools and markets it under its own label. Jordan has the capacity to produce $34,000$ units a year but is currently producing and selling only $20,000$ units a year. The computer$$s normal selling price is $$1,720$ per unit with no volume discounts. The unit$-$level costs of the computer$$s production are $$560$ for direct materials, $$240$ for direct labor, and $$180$ for indirect unit$-$level manufacturing costs. The total product$-$ and facility$-$level costs incurred by Jordan during the year are expected to be $$2,230,000$ and $$803,000,$ respectively. Assume that Jordan receives a special order to produce and sell $3,180$ computers at $$1,240$ each.

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