Raw Matl. : $ 8 Dir. labor: $10 Var. FOH $20 Var. Selling Exp.: $ 7 Var. G.&A. $ 5 Total Fixed Cost: $8,000,000 The company operates a day shift only and is at 100% of full capacity on that shift manufacturing 250,000 units per year. Special Products has been offered a contract by a large discount computer retailer to bring their total production up to 500,000 units per year. However the offer would require Special Products Inc. to sell the additional units at $60 per unit to the retailer