Fanning Company manufactures a personal computer designed for use in schools and markets it under its own label. Fanning has the capacity to produce 28,000 units a year but is currently producing and selling only 15,000 units a year. The computers normal selling price is $1,790 per unit with no volume discounts. The unit-level costs of the computers production are $530 for direct materials, $110 for direct labor, and $170 for indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Fanning during the year are expected to be $2,210,000 and $818,000, respectively. Assume that Fanning receives a special order to produce and sell 3,160 computers at $1,290 each.

Calculate the contribution to profit from the special order. Should Fanning accept or reject the special order?