Dear Muay,
Thanks for your questions and good for your involve and follow up.
The additional costs...
1. MOH will have to recal product cost which will impact MOH rate which expected to be lower (per unit should be lower but the aggregate sum will increase less than margin increase from additional volume)
2. Direct costs (RM/DL) will increase same trend as volume increase.
Will explain you in verbal and keep you posted/update, thank you.