Accept or reject a special order

Brandon Manufacturing provides the data below relating to its single product for 2020:

• Selling price per unit $20
• Annual fixed costs $280,800
• Variable costs per unit $14
• Annual sales volume expected in 2020: 52,000 units

The production capacity of Brandon Manufacturing is 65,000 units. Brandon Manufacturing receives an offer from TMart Ltd (a foreign wholesaler) to purchase an additional 10,000 units at $15 per unit. If the offer from TMart Ltd is accepted, Brandon manufacturing would incur additional fixed costs of $35,000 but it would not incur any additional variable selling costs. Based on data estimated by Brandon Manufacturing for 2020, should Brandon accept the offer?

Justify your decision answering the following questions.

Requirements:
What is the available production capacity to decide whether to accept or not the offer?
What would be the incremental revenue if the offer is accepted?
What would be the incremental cost if the offer is accepted?
Would you accept the offer or not? Why?
What qualitative factor would change your decision?