Benson Concrete Company pours concrete slabs for single-family dwellings. Lancing Construction Company, which operates outside Bensons normal sales territory, asks Benson to pour 53 slabs for Lancings new development of homes. Benson has the capacity to build 390 slabs and is presently working on 150 of them. Lancing is willing to pay only $2,600 per slab. Benson estimates the cost of a typical job to include unit-level materials, $990; unit-level labor, $550; and an allocated portion of facility-level overhead, $1,120.

Required

Calculate the contribution to profit from the special order. Should Benson accept or reject the special order to pour 53 slabs for $2,600 each?