Bestick Company manufactures and sells trophies for winners of athletic events. The company normally charges $65 per trophy. The average costs for a trophy is shown below.

Direct materials:$15

Direct labor:10

Variable manufacturing overhead:5

Variable marketing expenses:3

Fixed manufacturing overhead:12 ($1,200,000 fixed manufacturing overhead/100,000 trophies)

Total costs:$45

Bestick Company has enough idle capacity to accept a one-time only special order for 1,000 trophies at $55 per trophy. Bestick Company will not incur any variable marketing expenses for this order and no additional fixed costs.

Required:

Should the company accept this special order? Please state your decision and provide numerical support for your decision.