Solid Concrete Company pours concrete slabs for single-family dwellings. Russell Construction Company, which operates outside Solid’s normal sales territory, asks Solid to pour 40 slabs for Russell’s new development of homes. Solid has the capacity to build 300 slabs and is presently working on 250 of them. Russell is willing to pay only \($3,000\) per slab. Solid estimates the cost of a typical job to include unit-level materials, \($1,500\) ; unit-level labor, \($1,000\) ; and an allocated portion of facility-level overhead, \($700\) .

Required:
Should Solid accept or reject the special order to pour 40 slabs for \($3,000\) each? Support your answer with appropriate computations.