14. Assume iMost Company sells 100,000 units a year (resulting in revenue and expenses summarized in 7 above). They have been approached by an overseas company regarding a one-time special order for 7,000 units. For this special order, iMost would charge a sales price 15% less than their normal sales price. The 7,000 units will cause the material and labor expenses to increase proportionately. Hint: Overhead costs are considered fixed and will not change with this special order. The order will cost iMost Company a one-time fee for packaging design equal to 2% of the original cost of the equipment. These packaging changes will also result in selling and administrative costs of $1.20 per unit. No other selling and administrative costs are expected. Note: Disregard any implications from the situation described in 8. a. Assuming this special order would not cause any other impact to other production or costs, calculate the impact to the company's pre-tax income. b. Should iMost Company accept the special order? (10 to 30 words) Yes or No?