Dufftown Co. is in the business making ceramic tea pots. Currently the total production capacity is 8,000 and available production capacity is only 75%. Two months ago, Dufftown Co. has been approached by Cheng Arts to make a batch of 3,000 special design Chinese style tea pots. The best price Cheng Arts will pay is $38 per tea pot. Due to the special Chinese style design, the production costs will be expected to increase as there will be a need to buy an equipment for this special order to emboss the Chinese ink prints. Details of operating costs, both for the standard ceramic tea pot and for the special design Chinese style tea pot, are as follows:

Standard Ceramic Tea Pot	Special Design Chinese Tea Pot
$/unit	$/unit
Direct materials	7.40	8.90
Direct labour	7.50	7.75
Production overheads	6.00 (0.4 machine hours)	9.00 (0.6 machine hours)

Other information: 1) Fixed production overheads are currently $67,500 per period 2) The selling price of each unit of the standard ceramic tea pot is $25 per unit 3) Further to the costs set out above, an additional $3,800 will be required to buy an equipment to emboss the Chinese ink painting design on the tea pot. Required: a) Advise the Dufftown Co. whether accepting the new order would be worthwhile, based on available production capacity. Support your advice with calculations.