Advance Corporation manufactures a product with the following full unit costs (includes fixed and variable) at a volume of 2,000 units:

Direct materials	$100
Direct labor	40
Manufacturing overhead (30% variable)	75
Selling expenses (50% variable)	25
Administrative expenses (10% variable)	40
Total per unit	$280

A company recently approached Advance Companys management with an offer to purchase 225 units for $275 each. Advance Company currently sells the product to dealers for $400 each. Advances capacity is sufficient to produce the extra 225 units. No selling expenses would be incurred on the special order.

Should Advance Company accept the special order?