During a particular month, U-Develop Inc. receives a special order from an out-of-town merchant who is willing to pay $4,000 for 10,000 photo prints developed, or $0.40 per print. An analysis of U-Develop's cost structure shows that it incurs variable cost of $0.36 per print and $1,500 monthly fixed cost. U-Develop can handle the special order without affecting its regular business. The full cost of the special order is calculated by an employee as follows: $1,500+ $0.3610,000 = $0.51 per print 10,000 Required: Should U-Develop accept or reject the special order? Why?