Maple Restaurant has a chain of 100 restaurants in southern Ontario. Currently bakes specialty artisan bread for its restaurants. An outside supplier has offered to supply the same quality and jumbo size sociality multigrain and dryfruit based loaf for $18.50 per loaf. The hotel accountant has provided the following figures for producing multi-grain, dry-fruits-based specialty jumbo size loaf. The accountant has also provided the following information: - The Speciality Loaf can be produced using current machinery that has a capacity to produce 500,000 units month and is 50% utilized. - The anticipated demand for the loaf will not exceed 50,000 units a month, according to the sales team. - Half of the production overhead is fixed. - The corporate overhead allocation is based on 18.6% of the direct materials charge