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

produce $19,300$ trophies each month; current monthly production is $15,960\mathrm{.}00$ trophies. The company normally charges $$109\mathrm{.}50$ per

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

Variable costs:

Direct materials $$485,300$

Direct labor $$360,300$

Selling and administrative $$21,040$

Fixed costs:

Manufacturing $$411,790$

Selling and administrative $,$$$77,480$

The company has just received a special one$-$time order for $965$ trophies at $$50\mathrm{.}60$ 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?

Answer is not complete.