Crane, Inc. budgeted 12,600 widgets for production during 2022. Crane has capacity to produce 14,600 units. Fixed factory overhead is allocated to production. The following estimated costs were provided: Direct material ($7/unit) $88,200 Direct labor ($15/hr. x 2 hrs./unit) 378,000 Variable manufacturing overhead ($4/unit) 50,400 Fixed factory overhead costs ($5/unit) 63,000 $579,600 Total Cost per unit = $46 Crane received an order for 1,260 units from a new customer in a country in which Crane has never done business. This customer has offered $43 per widget. Should Crane accept the order?