superwheels manufactures electronic components used in motor car assembly. the company has just received a special order from the bumper cars group, to supply 520 "NOS'' components over the next 12 months. as superwheels is currently working below full capacity, the company is seriously considering this order. you are the management accountant of superwheels. while you were on leave, the financial manager asked your inexperienced assistant to evaluate the bumper order. your assistant has come up with the following cost calculation for the bumper cars nos component