A machine part is manufactured at a unit cost of $0.40 for material and $0.15 for direct labor. The order calls for 3 million pieces. Halfway through the order, managers learn that a new method of manufacture can be put into effect that will reduce the unit cost to $0.34 for material and $0.10 for direct labor but it will require $100,000 for added tooling. The tooling will not be useful for future orders. Indirect overhead is $35,000 while other direct overhead costs are allocated at 2.5 times the direct labor cost. What, if anything, should be done? Why?