1- A company has a capacity to produce 5000 units, but actually produces only 2000 units at a sale price 80 $ for home market at the following cost:

Materials: 40000$

Wages: 36000$

Factory overheads:

Fixed 12000$

Variable 20000$

Administrative overheads 80000$

Selling and distribution overheads:

Fixed 10000$

Variable 16000$

An additional order for the supply of 3000 units is received from a foreign country at 65 $ per unit. Should a company accept this order or not, if execution of this order entitles an additional packaging cost of 3000$