Can manufacture 490,000 units per year at a variable cost of $15 per unit and at fixed costs of $500,000. Company budgeted that it can sell 400,000...

Can manufacture 490,000 units per year at a variable cost of $15 per unit and at fixed costs of $500,000. Company budgeted that it can sell 400,000 units at $25 per unit. A special order of 100,000 units was received, at a discount of 35% from the regular price. What is the relevant cost of this special order? Please include steps.