Wildhorse Inc. manufactures two electronic products, widgets and gadgets, and has a capacity of $2,200$ machine hours. Prices and costs for each product are as follows:Widget$$262$Gadget$$342$Selling price per unitVariable costs per unitDirect materialsOther direct costsVariable Manufacturing overhead costs$*361642472456*$ Variable manufacturing overhead costs are applied at a rate of $$52$ per machine hour.Penny Worth Industries, a potential client, has offered $$262$ per unit to Wildhorse for $262$ special units. These $262$ units would incur the following production costs and time:Direct materials$$9,152$Other direct costs$$4,200$Machine hours$237$