Structuring a Special$-$Order Problem

Harrison Ford Company has been approached by a new customer with an offer to purchase $10,000$ units of its model IJ$5$ at a price of $$3\mathrm{.}80$ each. The new customer is geographically separated from the company's other customers, and existing sales would not be affected. Harrison normally produces $75,000$ units of IJ$5$ per year but only plans to produce and sell $60,000$ in the coming year. The normal sales price is $$12$ per unit. Unit cost information for the normal level of activity is as follows:

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