Ries Corporation has received a request for a special order of 8,000 units of product R34 for $34.60 each. The normal selling price of this product is $36.60 each, but the units would need to be modified slightly for the customer. The normal unit product cost of product R34 is computed as follows: Direct materials $10.80 Direct labor 2.00 Variable manufacturing overhead 6.80 Fixed manufacturing overhead 2.70 Unit product cost $22.30 Direct labor is a variable cost. The special order would have no effect on the company