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 13.01

Should the company sell this special order?