Painters Incorporated produces art prints. The cost of producing and selling a single art print is as follows: Direct Materials $35.52 f Direct Labour $6.96 $3.00 ion Variable Manufacturing Overhead Fixed Manufacturing Overhead $20.64 Variable Selling & Administrative Expense $2.16 Fixed Selling & Administrative Expense $8.04 The normal selling price of the product is $87.48 per unit. The company's current capacity is 70,000 art prints per month. An order has been received from a one-time customer for 2,000 units to be delivered this month at a special discounted price. This order would have no effect on the company's normal sales and would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.32 less per unit on this order than on normal sales. Direct labour is a variable cost in this company