The questioas $21-22$ will be answered based on the information given below

Ee Yaman Company has been approached by a new customer with an offer to purchase $50,000$ units of its model WR a price of $S12$ each. The new customer is geographically separated from the company's other customers and existing sales would not be affected. The company normally produces $250,000$ units of WR$7$ per year but only plans to produce and sell $180,000$ in the coming year. The normal sales price is $$18$ per unit, Unit cost information for the normal level of activity is as follows

$\backslash$table$[[$Direct materials,$$3\mathrm{.}50$