Carolina manufactures an AC unit called GB231. Variable manufacturing costs per unit of GB231 are as follows: Direct materials $23.22 Direct labor $15.50 Variable manufacturing overhead $7.53 The Wood Company has offered to sell Carolina 6,500 units of GB231 for $37.80 per unit. If Carolina accepts the offer, $65,000 of fixed manufacturing overhead will be eliminated. Applying differential analysis to the situation, what should Carolina do