44. Bethany Corporation recently received an offer for a special order. Bethany usually charges $47 per unit, and has the following per-unit costs:

Direct materials $17 Direct labor 10 Overhead 15 Total $42 Overhead costs include fixed overhead, which is applied to production at 40% of direct labor costs. Variable overhead is applied based on direct materials.

The special order would bring in revenue of $50 per unit for 5,000 units. Bethany has the machine time available to fill the special order, but not the labor time; direct labor would have to work on the order during overtime, for which they are paid time-and-a-half. Bethany would need to purchase a special machine to make modifications to the customer’s specifications; the machine costs $10,000, and Bethany would not be able to use it again.

Determine whether it would be financially beneficial for Bethany to accept the special order, and calculate the net benefit.