Goshford Company produces a single product and has capacity to produce 110,000 units per month. Costs to produce its current sales of 88,000 units follow. The regular selling price of the product is $104 per unit. Management is approoched by a new customer who wants to purchase 22000 units of the product for $78.30 per unit. If the order is accepted, there will be no additional fixed manufacturing overhead and no additional fixed selling and administrative expenses. The customer is not in the company's regular selling territory, so there will be a $6.80 per unit shipping expense in addition to the regular variable selling and administrative expenses Costs at Per Unit 88,00e Units $12.5e 15.0e Direct materials $1,10e,eee 1,320, eee Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses 12.ee 1,e56,eee 1,548,eee 1,408,eee 1,232,eee 17.5e 16.ee 14.00 $87.80 $7,656,eee Totals Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $78.30 per unit Combined Total Additional Normal Volume Volume 0 Costs and expenses: 0 0 0 Total costs and expenses 0 C Net income (loss) S S 0 0 Detemine whether management should accept or reject the new business. O Accept O Reject