Goodfellow Company had the following results of operations for the past year:

Sales (8,000 units at $6.80) $ 54,400

Materials and direct labor (20,000)

Overhead (40% variable) (10,000)

Selling and administrative expenses (all fixed) (6,000)

Operating income $ 18,400

A foreign company (whose sales will not affect Goodfellows regular sales) offers to buy 2,000 units at $5.00 per unit. In addition to variable manufacturing costs, there would be shipping costs of $1,200 in total on these units. Prepare an analysis of this additional business to show whether Goodfellow should take this order.