Delight Inc. has the capacity to produce 250,000 units of its product. It only plans on producing 175,000 units this year at a price of $17.00 per unit. It has fixed costs of $225,000 and typical unit costs as follows:

• Direct materials per unit: $5.00
• Direct labor per unit: $4.00
• Variable overhead per unit: $3.00
• Fixed overhead per unit: $3.00
• Total cost per unit: $15.00

A customer approaches Delight Inc. with an offer to purchase 60,000 units at $9.00 per unit. Create an accept or reject analysis for this offer.