Brown Company had the following results of operations for the past year: Sales (8,000 units at $6.80) Variable costs Fixed overhead costs Fixed general and administrative costs Income $ 54,400 (24,000) (6,000) (6,000) $ 18,400 A foreign company offers to buy 2,000 units at $5.00 per unit. In addition to variable costs, there would be incremental fixed costs of $1,200 in total on these units. Required: (1) Compute the income for the special offer. (2) Should Brown Company accept the special offer?