Cari manufactures a unit called Y2. Variable manufacturing costs per unit of Y2 are as follows:

Direct materials	$2
Direct labor	$20
Variable manufacturing overhead	$10

The Nick Company has offered to sell Cari 10,000 units of Y2 for $44 per unit. If Cari accepts the offer, $140,000 of fixed manufacturing overhead will be eliminated.

Applying differential analysis to the situation, what should Cari do?