Smooth Move Company manufactures professional paperweights and has been approached by a new customer with an offer to purchase $15,000$ units at a per$-$unit price of $$7\mathrm{.}00.$ The new customer is geographically separated from Smooth Move's other customers, and existing sales will not be affected. Smooth Move normally produces $84,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal sales price is $$13$ per unit. Unit cost information is as follows:

$\backslash$table$[[$Direct materials,$$3\mathrm{.}10$