Benson Company manufactures a personal computer designed for use in schools and markets it under its own label. Benson has the capacity to produce $44,000$ units a year but is currently producing and selling only $19,000$ units a year. The computer's normal selling price is $$1,650$ per unit with no volume discounts. The unit$-$level costs of the computer's production are $$470$ for direct materials, $$170$ for direct labor, and $$150$ for indirect unit$-$level manufacturing costs. The total product$-$ and facility$-$level costs incurred by Benson during the year are expected to be $$2,140,000$ and $$801,000,$ respectively. Assume that Benson receives a special order to produce and sell $3,120$ computers at $$1,210$ each.

Required

Calculate the contribution to profit from the special order. Should Benson accept or reject the special order?

Contribution to profit

Should Benson accept or reject the special order?