Wham Products, a maker of specialty products, is currently manufacturing and selling a product called Gory Goo. A discount department store, J-Mart, has made a one-time offer to purchase 65,000 units of Gory Goo at $4.75 per unit for sale in J-Mart stores. Since Wham has enough excess capacity, management would naturally like to produce and sell the additional units. But there is concern that $4.75 is below Gory Goo's unit manufacutring costs and well below it's normal $9.00 selling price. Last year, Gory Goo's unit sales were 400,000 and its total manufacturing costs were: In addition to the manufacturing costs, there were selling and administrative expenses associated with Gory Goo. Variable selling and administrative expenses were $1.50 per unit, and fixed selling and administrative expenses were $200,000. the J-Mart chain, variable selling and administrative expenses are expected to be only $1.10 per unit. Fixed costs will not be affected. Even though the special order units will have a different name and packaging, Wham's marketing group still believes that approximately 6,000 units from the special order will be sold to customers who would normally purchase Gory Goo from Wham