bleacher Shirts has been approached by walmart to make special t-shirts for the employees. The store is willing to buy 8,000 t-shirts with its own design for $12.00 each. The company normally sells its shirts for $24.00 each. The company has enough excess capacity to make this order. A breakdown of their costs is as follows:

	Direct materials	$4.00
	Direct labor	1.00
	Variable costs	3.00
	Fixed costs	_5.00
	Total cost per unit	$13.00

Should Randall Shirts accept the special order made by the college?