Anglen Company manufactures and sells trophies for winners of athletic and other events. Its manufacturing plant has the capacity to

produce $18,400$ trophies each month; current monthly production is $14,880$ trophies. The company normally charges $$105\mathrm{.}00$ per

trophy. Cost data for the current level of production are shown below:

The company has just received a special one$-$time order for $920$ trophies at $$48\mathrm{.}80$ each. For this particular order, no variable selling

and administrative costs would be incurred. This order would also have no effect on fixed costs. Assume that direct labor is a variable

cost$.$

Required:

Should the company accept this special order? Why?

Note: Do not round your intermediate calculations. Round your answer to $2$ decimal places.

accept the order.