Benson Company manufactures a personal computer designed for use in schools and markets it under its own label. Benson has the capacity to produce 28,000 units a year but is currently producing and selling only 11,000 units a year. The computers normal selling price is $1,780 per unit with no volume discounts. The unit-level costs of the computers production are $460 for direct materials, $270 for direct labor, and $120 for indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Benson during the year are expected to be $2,260,000 and $805,000, respectively. Assume that Benson receives a special order to produce and sell 3,080 computers at $1,240 each. Required A) Calculate the contribution to profit from the special order.

B) Should Benson accept or reject the special order?