NJOY manufactures and sells trophies for winners of athletic and other events. Its manufacturing plant has the capacity to produce 16,000 trophies each month; its current monthly production is 12,800 trophies. The company normally charges RM113 per trophy. Cost data for the current level of production are shown below: The company has just received a special one-time order for 1,200 trophies at RM61 each. All fixed costs will not be affected by whether the special order is accepted