3) Oil Filter Manufacturing produces and sells oil filters for $3.35 each. A retailer has offered to purchase 20,000 oil filters for $1.75 as a one time special order. The following costs are incurred to manufacture one oil filter: Direct materials $0.80, Direct labor $0.40, variable MOH $0.20 and Fixed MOH of $0.50. Oil Filter Manufacturing will need to purchase a special stamping tool to stamp the customer's logo on the filter for $8,000 and it will have no use after this special order. The company is using idle capacity and it will not affect their regular business. Should they accept this special order