Swifty Manufacturing Company has a normal production capacity of $45,000$ units per month. Because of an excess amount of inventory on hand, it expects to produce only $29,600$ units in July. Monthly fixed costs and expenses are $$135,000($ $$3$ per unit at normal.plant capacity$)$ and variable costs and expenses are $$7\mathrm{.}00$ per unit. The present selling price is $$13\mathrm{.}00$ per unit. The company has an opportunity to sell $8,600$ additional units at $$10$ per unit to a company who plans to market the product under its own brand name in a foreign market. The additional business will not affect the regular selling price or quantity of sales of Swifty Manufacturing Company.

Prepare a differential analysis for the proposal to sell at the special price.