A valued customer, who is a wedding consultant, has asked Ms. Nili for a special favor. This customer has a client who wants to get married in early April. Ms. Nili's company is working at capacity and would have to give up some other business to make this dress. She can't renege on custom orders already agreed to, but she can reduce the number of standard dresses produced in March to 10. Ms. Nili would lose permanently the opportunity to make up the lost production of standard dresses because she has no unused capacity for the foreseeable future. The customer is willing to pay $26,000 for the special order. Materials and labor for the order will cost $6,400 and $10,400, respectively. The special order would require 156 hours of machine time. Ms. Nili's company would save 170 hours of machine time from the standard dress business given up. Rent, heat and light, and other production costs would not be affected by the special order.