6. Staubach Co. spends direct material, direct labor, and factory overhead cost total $610 per unit to manufacture one pro football helmet that normally sells for $849 in the United States. Factory overhead costs are all fixed costs and are estimated to be 20% of the total cost per unit. The Canadian Football League (CFL) offers to purchase 900 helmets at $590 each. Staubach will pay an export tariff (tax) equal to 10% of sales revenue if the offer is accepted. Staubach has sufficient unused capacity to produce the 900 helmets, so fixed costs will not increase or decrease if the offer is accepted. Prepare a differential analysis that shows whether Staubach should reject or accept the purchase offer from the CFL.