Empire Airlines reports the following cost data for the year. The company flew $100$ private flights during the year. A group has offered Empire $$11,500$ for a private flight to Chicago for its members.

Revenue $ $20,500$ per flight

Wages, salaries, and benefits $ $7,500$ per flight

Fuel and oil $ $5,000$ per flight

Food and beverages $ $600$ per flight

Depreciation $ $325,000$ per year

Rent $ $275,000$ per year

$($a$)$ What is the contribution margin from accepting the offer?

$($b$)$ Should the offer be accepted or rejected?