Mazeppa Corporation sells relays at a selling price of $28 per unit. The company's cost per unit, based on full capacity of 160,000 units, is as follows: Direct materials 8 Direct labor overhead (213 of which is variable) 9 Mazeppa has been approached by a distributor in Montana offering to buy a special order consisting of 30,000 relays. capacity to fill the order. However, it will incur an additional shipping cost of $2 for each relay it sells to the distributor