Problem 9-15 Determining Whether to Accept a Special Order and Whether to Make or Buy (LO1 - CC4, 5) The Engine Guys produces specialized engines for "snow climber" buses. The company's normal monthly production volume is 5,500 engines, whereas its monthly production capacity is 11,000 engines. The current selling price per engine is $950. The cost per unit of manufacturing and marketing the engines at the normal volume is as follows Costs per Unit for Engines Manufacturing costs $ 94 Direct material Direct labour Variable overhead Fixed overhead 152 152 $ 425 27 Subtotal Marketing costs Variable Fixed $ 48 105 Subtotal 153 Total unit cost 578