The company has been approached by a major sports franchise with a special order for $10,000$ unts or the quality model flashlight painted with their team colours and logo on them at a special sales price of $$26$ each. For all production for regular customers, the company's total cost of production for this quality model is $$21$ per USB, as follows:

$\backslash$table$[[$Variable costs:,$],[$Direct materials,$$8\mathrm{.}00$