Pardo Company produces a single product and has capacity to produce $190,000$ units per month. Costs to produce its current monthly sales of $152,000$ units follow. The normal selling price of the product is $$134$ per unit. A new customer offers to purchase $38,000$ units for $$64\mathrm{.}80$ per unit. If the special offer is accepted, there will be no additional fixed overhead and no additional fixed general and administrative costs. The special offer would not affect its normal sales.

$\backslash$table$[[,,$Costs at $152,000],[,$Per Unit,Units$],[$Direct materials,$$12\mathrm{.}50,$$$1,900,000$