Direct materials $ 1.70 Direct labor $ 3.00 Variable manufacturing overhead $ 0.90 Fixed manufacturing overhead $ 3.25 Variable selling and administrative expenses $ 1.20 Fixed selling and administrative expenses $ 2.00 The normal selling price is $21.00 per unit. The companys capacity is 115,200 units per year. An order has been received from a mail-order house for 2,100 units at a special price of $18.00 per unit. This order would not affect regular sales or the companys total fixed costs.