Baird Company manufactures a personal computer designed for use in schools and markets it under its wn label. Baird has the capacity to produce 37,000 units a year but is currently producing and selling only 3,000 units a year. The computer's normal selling price is $1,740 per unit with no volume discounts. The nit-level costs of the computer's production are $440 for direct materials, $300 for direct labor, and $110 or indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Baird uring the year are expected to be $2,190,000 and $817,000, respectively. Assume that Baird receives a pecial order to produce and sell 3,130 computers at $1,250 each. equired lculate the contribution to profit from the special order. Should Baird accept or reject the special order? ontribution to profit hould Baird accept or reject the special order?