Finch Company manufactures a personal computer designed for use in schools and markets it under its own label. Finch has the capacity to produce 39,000 units a year but is currently producing and selling only 18,000 units a year. The computers normal selling price is $1,700 per unit with no volume discounts. The unit-level costs of the computers production are $440 for direct materials, $270 for direct labor, and $180 for indirect unit-level manufacturing costs. The total product- and facility-level costs incurred by Finch during the year are expected to be $2,150,000 and $809,000, respectively. Assume that Finch receives a special order to produce and sell 3,070 computers at $1,260 each.

required

a. contribution to profit

b. should Finch accept the special order