Riverside Discount Mart, a chain of low-price stores, has asked Fairmount to supply it with 25,000 backpacks for a special promotion Riverside is planning. Riverside has offered to pay Fairmount a unit price pack. The regular selling price is $66. The special order would require some modification to the basic model. These modification would add $4.60 per unit in material cost, $2.10 per unit in labor cost, and $1.10 in variable overhead cost. Although Fairmount has the capacity to produce the 25,000 units without affecting its regular production of 456,000 units, a one time rental of special testing equipment to meet riverside's requirements would be needed, The equipment to meet riverside's requirements would be needed. The equipment rental would be $49,000 and would allow fairmount to test up to 56,000 units. Riverside Discount Mart, a chain of low-price stores, has asked Fairmount to supply it with 25,000 backpacks for a special promotion Riverside is planning. Riverside has offered to pay Fairmount a unit price pack. The regular selling price is $66. The special order would require some modification to the basic model. These modification would add $4.60 per unit in material cost, $2.10 per unit in labor cost, and $1.10 in variable overhead cost. Although Fairmount has the capacity to produce the 25,000 units without affecting its regular production of 456,000 units, a one time rental of special testing equipment to meet riverside's requirements would be needed, The equipment to meet riverside's requirements would be needed. The equipment rental would be $49,000 and would allow fairmount to test up to 56,000 units