Suppose yet another Stassen customer, who also accounts for 2,000 units of budgeted
volume, receives a bid from a competitor at a price of $350 per unit. The Stassen manager
compares this bid with his revised unit cost of $380 ($200 + $180), declines to match the
competition, and the account is lost. Planned output would shrink further to 4,000 units.
Budgeted fixed manufacturing cost per unit for the remaining 4,000 telescopes would now