Sampson Industries has an annual plant capacity of 67,000 ?units; current production is 56000 units per year. At the current production? volume, the variable cost per unit is $27.00 and the fixed cost per unit is $4.80. The normal selling price of Sampson?'s product is $41.00 per unit. Sampson has been asked by Bramwall Company to fill a special order for 6000 units of the product at a special sales price of $22.00 per unit. Bramwall is located in a