The Amalfi Corporation makes decorative vases for discerning collectors. While there are many different types of vases, the manufacturing process is very similar and differs only in cosmetic details. The firm operated at capacity in 2020. Data for 2020 is presented below.
			total	per unit
selling price			$3,320,000
direct material			$1,230,000
direct labor			$559,000
fixed manufacturing OH			$729,000
gross profit			$802,000
fixed SG&A			$255,000
sales commissions (% of price)			$365,200
gross profit			$181,800
current sales and production volume			19,200
production capacity			20,400
One of Amalfi's long-term customers is an art dealer in NYC. This dealer has had a large order cancelled and wants to know if Amalfi can provide a special order of vases this month. Sales commissions will be paid at half the usual rate. Details of the special order are presented below.
number of vases for special order			2,400
requested price per vase			$140.00
one time design costs for NYC dealer order			$22,500
Calculate the CM for the special order. (2 points)
price			$140.00
DM
DL
fixed manufacturing OH
fixed SG&A
sales commissions
CM per unit