Exercise A: Special Order Current sales are 50,000 units at $50 per unit. Production capacity is 70,000 units; Variable costs are $14 per unit; Fixed costs are $380,000. A special order for 14,000 units at a reduced sales price of $35/unit has been received. The special order will require the purchase of new equipment for $32,000 which will be disposed of after the special order has been filled. Should the order be accepted? Assume no change in unit variable costs