Kellman Corporation sells a product for $18 per unit, and the standard cost card for the product Shows the following costs: Kellman received a special order for 1,000 units of the product. The company currently has idle capacity and could take the order if desired. The only additional cost to Kellman would be additional direct materials of $1 per unit. The customer has offered to purchase the 1,000 units at a price of $7.00 each