Capitol, Incorporated, has received a special order for $2,080$ units of its product at a special price of $$158.$ The product normally sells for $$208$ and has the following manufacturing costs:

$\backslash$table$[[,$Cost per$],[$Unit$,],[$Direct materials,$58],[$Direct labor,$38],[$Variable manufacturing overhead,$28],[$Fixed manufacturing overhead,$48],[$Total unit cost,$$172$