2.Alder Company produced and sold 30,000 units of product and is operating at 80% of

plant capacity. Unit information about its product is as follows:

Sales Price $70

Variable manufacturing cost $45

Fixed manufacturing cost ($300,000 30,000) 10 55

Profit per unit $15

The company received a proposal from a foreign company to buy 6,000 units of Alder

Company's product for $50 per unit. This is a one-time only order and acceptance of this

proposal will not affect the company's regular sales.

Instructions: Should Alder accept the offer?