The costs per unit for a special part for its main product are as follows: direct materials, $$1$; direct labor, $$10$; variable overhead, $$5$; and fixed overhead, $$8.$

Let$-$Me$-$Help Company has contacted All$-$Alone with an offer to sell them $5,000$ of the special parts for $$22$ each. All$-$Alone will eliminate $$25,000$ of fixed overhead if it accepts the proposal.