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Question 3 Wolowitz Outer Space Ltd. has the capacity to produce 170,000 units. They presently produce and 130,000 units for the Canadian market at a price of $90 per unit. Howard is evaluating a special order from a French company, Poitiers Ltd. Poitiers is offering to buy 25,000 units for $75 each. Howards accountant has assembled die following unit cost information: Direct materials Direct labour Factory overhead variable Factory overhead fixed Selling and administrative expenses variable - sales commission - other Selling and administrative expenses fixed Total $32.00 8.00 15.00 10.00 4.50 2.50 13.00 $85.00 The sales commission would not be incurred on the units sold to Poitiers Ltd. Ifthe order is accepted, the units would be shipped overseas for an additional shipping cost of $6 per unit. Also, ip prder to sell these units in France, Howard must obtain safety certification at a cost of $125,000. Requdcd; Prepare a differential analysis report (relevant cost analysis) for the proposed sale to Poitiers Ltd.