Carla Vista, Inc. budgeted 9,600 widgets for production during 2022. Carla Vista has capacity to produce 11,600 units. Fixed factory overhead is allocated to production. The following estimated costs were provided: Direct material ($7/unit) Direct labor ($15/hr. x 2 hrs./unit) $67,200 288,000 Variable manufacturing overhead ($4/unit) 38.400 Fixed factory overhead costs ($5/unit) 48,000 $441,600 Total Cost per unit = $46 (a) Carla Vista received an order for 960 units from a new customer in a country in which Carla Vista has never done business. This customer has offered $43 per widget. Should Carla Vista accept the order?