Blowing Sand Company has just received a one-time offer to purchase 11,000 units of its Gusty model for a price of $38 each. The Gusty model normally sells for $46 and costs $42 to produce ($34 in variable costs and $8 of fixed overhead). Because the offer came during a slow production month, Blowing Sand has enough excess capacity to accept the order. Required: Should Blowing Sand accept the special order?