ABC Company produces a commodity, the following are the data for that commodity:

Selling per unit	BD 6
Unit variable cost	BD 3
Annual fixed cost	BD 50000
The annual production capacity of the enterprise	100,000 Unit

The Company is currently producing 80,000 units sold in the market. The Company received an offer from an importer to sell it 30,000 units at a price of 4.5 dinars per unit and that the quantity should be specially packed requires incurring an additional cost of One dinar per unit, bearing in mind that ABC Company cannot increase its production capacity and therefore will have to pay part of the quantity needed for the supply from its local sales.

Required: As a manager of the company, do you accept the offer and why? bearing in mind that the offer will not affect the quantity of the company's normal sales prices, and if the offer is accepted, the company will be able to sell the remainder of the quantity of 70,000 units in the local market.