Jupiter Corporation manufactures skateboards. Several weeks aga, the firm received a special-order inquiry from Venus, Ine. Venus desires to market a skateboard similar to one of Jupiter's and has offered to porchase 11,000 units if the order can be completed in three monthx. The cost data for Jupiter's model no. 43 skateboard follow: Additional data: - The normal selling price of model no. 43 is $26.50. however, Venus has offered Jupiter only $15.75 because of the large quantity it is willing to purchase. - Venus requires a modificotion of the design that will allow a $2.10 reduction in direct-material cost. - Jupiter's production supervisor notes that the compamy will incur $3,700 in additional setup costs and will have to purchase a $2,400 special device to manufacture these units. The device will be disearded once the special order is completed. - Total manufacturing overhead costs are applied to production at the rate of $20 per machine hour. This figure is based, in part, on budgeted yearly fixed overhead of $750,000 and planned production activity of 60,000 machine hours ( 5,000 pet month). - Jupiter will allocate $1,$00 of existing fuxed administrative costs to the order as "... part of the cost of doing business