The Engine Guys produces specialized engines for "snow climber" buses. The company's normal monthly production volume is $11,000$ engines, whereas its monthly production capacity is $22,000$ engines. The current selling price per engine is $$1,500.$ The cost per unit of manufacturing and marketing the engines at the normal volume is as follows:HelpCosts per Unit for EnginesManufacturing Direct materials$$116$Direct labourVariable overhead$240$Fixed overheadSubtotalMarketing Variable$$634$FixedSubtotalTotal unit$75165248874$Required:Answer the following independent questions$\mathrm{.}1-$a$.$ The Provincial Bus Company wishes to purchase $780$ engines in October. The bus company is willing to pay a foed fee of $$1,320,000$ and reimburse The Engine Guys for all manufacturing costs incurred to manufacture $780$ motors. October is a busy month for The Engine Guys, and there are sufficient orders to operate at $100\%$ capacity utilization. There will be on this government contract. Compute the incremental benefit of the contract will be no variable marketing costscremental benefit of the contract