14)please be very clear with your respone!

Diamond Boot Factory normally sells its specialty boots for $20 a pair. An offer to buy 60 boots for $15 per pair was made by an organization hosting a national event in Norfolk. The variable cost per boot is $7, and special stitching will add another $3 per pair to the cost. Determine the differential income or loss per pair of boots from selling to the organization. $ Should Diamond Boot Factory accept or reject the special offer