Pronghorn Manufacturing Company has a normal production capacity of $43,800$ units per month. Because of an excess amount of inventory on hand, it expects to produce only $29,600$ units in July. Monthly fixed costs and expenses are $$175,200($ $$4$ per unit at normal plant capacity$)$ and variable costs and expenses are $$8\mathrm{.}00$ per unit. The present selling price is $$14\mathrm{.}00$ per unit. The company has an opportunity to sell $8,900$ additional units at $$10$ per unit to a company who plans to market the product under its own brand name in a foreign market. The additional business will not affect the regular selling price or quantity of sales of Pronghorn Manufacturing Company.

Prepare a differential analysis for the proposal to sell at the special price.

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