I would like confirmation that I did this correctly, as I got a loss of $52.50 and would suggest that we respectfully decline the offer to make this special order:

BigPharma LLC, a large pharmaceutical company, would like to make a special order purchase of 250 units of your DK3 umbrella, which normally has a retail price of $12.99 each. They have requested these units at a price of $9.99. In addition, they have requested their logo on the units to be given away at an upcoming convention in Seattle. Each logo will cost an additional $1.02 per unit. You have extra capacity available, and the order would have no effect on the company's regular sales. The company's Controller has once again looked to you to make a recommendation on whether to accept or decline the order.
You have pulled the cost card on this particular item and have found the following unit costs:
			Per Unit
	Direct Materials		$ 5.48
	Direct Labor		$ 2.28
	Manufacturing Overhead*		$ 3.20
	Total Cost Per Unit		$ 10.96
	* Note: The variable portion of the manufacturing overhead is $1.42; the remainder is fixed.
Instructions:
2. Make a recommendation to the Controller: should Umbee accept the special order orrespectfully decline the order? Why? Support your answer with a computation or illustration to support that recommendation. What is the net impact on the company?