Blue Spruce Co$.$ sells product P$-14$ at a price of $$49$ a unit. The per$-$unit cost data are direct materials $$16,$ direct labour $$11,$ and

overhead $$16(75\%$ variable$).$ Blue Spruce Co$.$ has sufficient capacity to accept a special order for $35,300$ units, but at a discount of

$25\%$ from the regular price. Selling costs associated with this order would be $$4$ per unit. Determine whether Blue Spruce Co$.$ should

accept the special order.