Baird Company manufactures a personal computer designed for use in schools and markets it under its own label, Baird has the capacity to produce 42,000 units a year but is currently producing and selling only 17,000 units a year. The computer's normal selling price is $1,800 per unit with no volume discounts. The unit-level costs of the computer's production are $490 for direct materials, $260 for direct labor, and $130 for indirect unit-level manufacturing costs. The total product-and facilitylevel costs incurred by Baird during the year are expected to be $2,120,000 and $809,000, respectively. Assume that Baird receives a special order to produce and sell 3,100 computers at $1,220 each. Required Calculate the contribution to profit from the special order. Should Baird accept or reject the special order