Hi can someone please help me with this problem?

Category	Cost per Unit
Variable manufacturing costs	$29
Fixed manufacturing costs	$10
Variable selling costs	$8
Fixed selling costs	$12

Capacity cannot be added in the short run and the firm currently sells the product for $65 per unit.

The company is currently producing 180,000 units per month. A potential customer has contacted the firm and offered to purchase 20,000 units this month only. The customer is willing to pay $53 per unit. Since the potential customer approached the firm, there will be no variable selling costs incurred. Should the company accept the special order? Why or why not?