Pamela in Bamplona makes bull$-$repellent scent according to a traditional Spanish recipe, which normally sells at $9($Euros$)$ per unit. Normal production volume is $10,000$ ounces per month. Average cost is $5$ per ounce, of which $2$ is direct material and $1$ is variable conversion cost. This product is seasonal. After July, demand for this product drops to $6,000$ ounces monthly. In November, Umberto offers to buy $1,800$ ounces for $8,100.$ If Pamela accepts the order, she must design a special label for Umberto at a cost of $800.$ Each label will cost $30$ cents to make and apply.Now assume that the order is received in July, peak season. If Pamela accepts the order, she will turn away regular customers who order $800$ ounces. Pamela should