Audio Company produces sound systems for cars and sells them to auto manufacturers for $100 each. Full capacity is 20,000 systems per month but Audio Company is currently producing 18,000 systems per month for its regular customers. The company reports the following monthly results: Per Unit Total Revenue $100 $1,800,000 Direct Materials 25 450,000 Direct Manufacturing Labor 10 180,000 Variable Manufacturing Overhead 22 396,000 Fixed Manufacturing Overhead 3 54,000 Variable Selling expenses 19 342,000 Fixed Selling expenses 2 36,000 Total Costs 81 1,458,000 Operating income $19 $342,000 Audios manager receives a call regarding a one-time special order. Teds Automotive needs 2,000 systems and will pay $65 per system. There will be no selling expenses incurred for this special order. Should Audio Company accept this one-time special order? Show your calculations.