Atom Company produces and sells 10,000 units of a single product. Costs associated with this level of production are as follows: $ Direct materials 10 Direct labour 50 Variable manufacturing overhead 25 Fixed manufacturing overhead 35 Total $120 The product normally sells for $150 per unit. Atom has received a special order to purchase 2,000 units at $110 per unit. To fill the order, Atom will need to purchase a logo machine for $16,000 which cannot be used for any other purpose. Atom will also have to hire a graphic artist who will be paid $5 for each unit. Atom has excess production capacity. Required: Should Atom accept the special order, why or why not? Show calculation to support your decision. [13 marks]