The teacher has offered to buy $3,000$ copies of the CD at a price of $ $6\mathrm{.}00$ each. MSI could easily modify one of its existing educational programs about U$.$S$.$ history to accommodate the request. The modifications would cost approximately $$470.$ A summary of the information related to production of MSI's current history program follows: $1\mathrm{.}080\mathrm{.}372\mathrm{.}23$ Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total cost per unit Sales price per unit $1\mathrm{.}905\mathrm{.}5813\mathrm{.}00$