Gibson Company manufactures a personal computer designed for use in schools and markets it under its own label. Gibson has the capacity to produce $29,000$ units a year but is currently producing and selling only $13,000$ units a year. The computer's normal selling price is $$1,650$ per unit with no volume discounts. The unit$-$level costs of the computer's production are $$430$ for direct materials, $$260$ for direct labor, and $$160$ for indirect unit$-$level manufacturing costs. The total product$-$ and facility$-$level costs incurred by Gibson during the year are expected to be $$2,180,000$ and $$815,000,$ respectively. Assume that Gibson receives a special order to produce and sell $3,070$ computers at $$1,240$ each.

Required

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