The Cool Can Company manufactures drink koozies and has been approached by a new customer with an offer to purchase $15,000$ units at a per$-$unit price of $$7\mathrm{.}00.$ The new customer is geographically separated from Cool Can's other customers, and existing sales will not be affected. Cool Can normally produces $82,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal sales price is $$12$ per unit. Unit cost information is as follows:

Line Item Description Cost

Direct materials $$3\mathrm{.}10$

Direct labor $1\mathrm{.}50$

Variable overhead $1\mathrm{.}00$

Fixed overhead $1\mathrm{.}80$

Total $$7\mathrm{.}40$

However, assume that Cool Can plans to produce and sell $70,000$ units in the coming year $($rather than the originally anticipated $65,000$ units$).$