Wildhorse Company produced and sold 61,000 units of product and is operating at 70% of plant capacity. Unit information about its product is as follows: Sales price $80 Variable manufacturing cost $55 Fixed manufacturing cost ($610,000+61,000) 10 65 Profit per unit $15 The company received a proposal from a foreign company to buy 13,000 units of Wildhorse Company's product for $60 per unit. This is a one-time only order and acceptance of this proposal will not affect the company's regular sales. The president of Wildhorse Company is reluctant to accept the proposal because he is concerned that the company will lose money on the special order.