Mazeppa Corporation sells relays at a selling price of $28 per unit The company s cost per unit ba on Ml capacity of 160 000 units, is as folic vs: Mazeppa has been approached by a distributor in Montana offering to buy a special order consisting of 30.000 relays Mazeppa has the capacity to fill the order However it will incur an additional shipping cost of %2 tor each relay it sells to the distributor