Q4 Say Company A has capacity to produce 100,000 units of product X. The cost estimate per unit based on current capacity of 80% is as follows: $ Per unit Direct material $2.00 Direct labor $5.00 Variable production overhead $3.00 Fixed production overhead $4.00 Total $14.00 The company sells the product X to its regular customer at $20.00. However, a non- regular customer has approached the company to purchase the excess capacity at $18 each. Required after accept the order company will get additional revenue after accept the order company will Paid additional cost after accept the order company will get additional Profit