Given the following data:

Sales (in units) 60,000

Selling price per unit 25

Manufacturing costs per unit:

Materials 5

Direct labor 4

Overhead

Variable 4

Fixed 6

Total 19

Gross margin 6

Selling and admin. Expenses per unit 2

Operating income 4

A company in a foreign market offer to buy and the offer specifies the

following data

Units to be sold 10,000

Price per unit 12

Should the company sell this special order?

1. Yes
2. No
3. Yes, but I need to evaluate more the project
4. Indifferent