Predict the product of the following reaction and draw a mechanism to account for its formation.
Include all curved arrows, lone pairs of electrons, and nonzero formal charges. 
Definitions:
Production Cost
The total cost of materials, labor, and overheads incurred in the production of goods or services.
Per Unit
A term referring to a measurement or cost on an individual item or quantity basis.
Excess Capacity
The situation where a company can produce more than is required to meet the demand, usually indicating underutilization of resources.
Special Order Price
The price at which goods or services are sold under a special order, often differing from standard pricing.
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