ABC Company manufactures and sells a product called Easy Swing. ABC sells the Easy Swing for $60. The company is operating at 75% capacity. Total capacity is 10,000 units. Walco has offered to purchase 1,500 units of Easy Swing for $40. ABC's cost to produce the Easy Swing is as follows: Direct materials Direct labor $30 10 Variable overhead 2 Fixed overhead 6 True or false, ABC should accept the order? True False