3. Ash Company is trying to decide whether to accept a special order for 12,000 units from Booth Corporation. Ash usually charges $100 per unit for its product, which includes $20 in direct materials, $30 in direct labor, $24 in variable overhead, and $16 in fixed overhead. The order from Booth Corporation would require modifications that would cost $15 per unit, but Booth is only willing to pay the normal $100 price per unit. Ash has enough production capacity to fill the special order in addition to its regular production.

Determine whether it would be financially beneficial to take the order, and calculate the net benefit.