3. Tifton Corporation provided the following information regarding its only product: Sale price per unit $60 Direct materials used $160,000 Direct labor incurred $230,000 Variable manufacturing overhead $150,000 Variable selling and administrative $60,000 expenses Fixed manufacturing overhead $80,000 Fixed selling and administrative expenses $10,000 Units produced and sold 12,000 Assume no beginning inventory Cordele Corp. has approached Tifton with a special order for 1,000 units at a sales price of $40 per unit. Assume Tifton has excess capacity and that regular sales wouldn't be affected by the special order. Fixed expenses do not vary with the number of units sold or produced. However, Tifton would incur an additional $2 per unit in selling costs for the special order and would have to purchase a $1,000 tool that has no other use and no resale value in order to produce the special order units. Should Tifton accept the special order?(5pts) What is the effect on income if Tifton accepts the special order?(5pts)