B$-$You is a consulting firm that works with managers to improve their interpersonal skills. Recently, a representative of a high$-$tech research firm approached B$-$You's owner with an offer to contract for one year with B$-$You to improve the interpersonal skills of a newly hired manager. B$-$You reported the following costs and revenues during the past year $($before the proposed contract$).$B$-$YOUAnnual Income StatementSales revenue$ $550,000$Costs Labor$260,000$Equipment lease$40,000$Rent$35,000$Supplies$27,000$Officers' salaries$160,000$Other costs$17,000$Total costs$ $539,000$Operating profit $($loss$)$$ $11,000$If B$-$You decides to take the contract to help the manager, it will hire a full$-$time consultant at $$85,000.$ The equipment lease will increase by $20$ percent. Supplies will increase by an estimated $10$ percent and other costs by $15$ percent. The existing building has space for the new consultant. No new offices will be necessary for this work.Problem $1-45($Static$)$ Part bRequired:b$.$ If the contract will pay $$100,000,$ should B$-$You accept it