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

Emre Yaman Company has been approached by a new customer with an offer to purchase $50,000$ units of its model WR$-7$ at a price of $512$ 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$