Empire Airlines reports the following cost data for the year. The company flew 100 private flights during the year. A group has offered Empire $12,100 for a private flight to Chicago for its members. Revenue Wages, salaries, and benefits Fuel and oil Food and beverages Depreciation Rent $ 21,100 per flight $ 8,100 per flight $ 5,600 per flight $ 720 per flight $ 355,000 per year $ 305,000 per year (a) What is the contribution margin from accepting the offer? (b) Should the offer be accepted or rejected?