Big Sky Farms sells gift baskets containing a variety of fruits and nuts for $70 each. Tanya Williams contacted Big Sky Farms to see if they would be willing to provide 320 gift baskets for a special price of $25 per basket. Big Sky Farms has the capacity to make 1,320 gift baskets and is presently working on 600 of them. Big Sky Farms estimates the cost of a gift basket to include unit-level materials, $12; unit-level labor, $4; and an allocated portion of facility-level overhead, $20. 

Required: Calculate the contribution to profit from the special order. Should Big Sky Farms accept or reject the special order to sell 320 gift baskets for $25 each.