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

produce $19,100$ trophies each month; current monthly production is $15,720\mathrm{.}00$ trophies. The company normally charges $$108\mathrm{.}50$ per

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

Variable costs:

Direct materials $$475,300$

Direct labor $$354,300$

Selling and administrative $$20,240$

Fixed costs:

Manufacturing $$410,690$

Selling and administrative $$77,080$

Selling and administrative

The company has just received a special one$-$time order for $955$ trophies at $$50\mathrm{.}20$ 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?