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acity of 150,000 machine-hours and can produce two valves per ma -Xbe reworked. It takes one machine-hour to rework two valves, so 25 More Info More Info Tristan's process designers have developed a modification that would maintain the speed of the process and ensure 100% quality and no rework. The new process would cost $538,000 per year. The following additional information is available Direct materials and direct rework labor (variable costs): $5 per unit The demand for Tristan's V262 valves is 400,000 per year. The Colton Corporation has asked Tristan to supply 27,000 T971 valves (another product) if Tristan implements the new design. The contribution margin per T971 valve is $12 Tristan can make one T971 valve per machine-hour with 100% quality and no rework. .Fixed costs of equipment, rent, and overhead allocation: $6 per unit Print Done Print Done Now, should Tristan accept Colton's order for 27,000 T971 valves