Structuring a Special$-$Order Problem

The Millenium Company has been approached by a new customer with an offer to purchase $10,000$ units of its model F$80$ of $$3\mathrm{.}90$ each. The new customer is geographically separated from the company's other customers, and existing sales w affected. Millenium normally produces $75,000$ units of F$80$ per year but only plans to produce and sell $60,000$ in the com The normal sales price is $$12$ per unit. Unit cost information for the normal level of activity is as follows:

$\backslash$table$[[$Direct materials,$$1\mathrm{.}75$