7. Bavaro Co. spends direct material, direct labor, and factory overhead cost total $590 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 35% of the total cost per unit. The Canadian Football League (CFL) offers to purchase 900 helmets at $520 each. Bavaro will pay an export tariff (tax) equal to 10% of sales revenue if the offer is accepted. Bavaro has sufficient unused capacity to produce the 900 helmets, so fixed costs will not change if the offer is accepted. Prepare a differential analysis that shows whether Bavaro should reject or accept the purchase offer from the CFL