Cost-Volume-Profit (CVP) Analysis for Special Orders: A manufacturing company received a special order for 1,000 units of a product at a discounted price of $80 per unit. The variable cost per unit is $50, and the fixed costs are $20,000. Calculate the contribution margin per unit and the total contribution margin for the special order. Discuss whether the company should accept or reject the special order based on its impact on overall profitability and capacity utilization.