GCBelco Manufacturing produces and sells oil filters for $3.30 each. A retailer has offered to purchase 20,000 oil filters for $1.65 p filter. Of the total manufacturing cost per filter of $2.05, $1.30 is the variable manufacturing cost per filter. For this special order, GCBelco would have to buy a special stamping machine that costs $8,500 to mark the customer's logo on the special-order oil filters. The machine would be scrapped when the special order is complete. This special order would use manufacturing capacity that would otherwise be idle. No variable nonmanufacturing costs would be incurred by the special order. Regular sales would not be affected by the special order. Would you recommend that GCBelco accept the special order under these conditions?