Imagine you are a manager of a corporation which produces hand sanitizers. Your company produces every detail internally, including labels and containers. Your production capacity is 200,000 units per month. But you are only working at 35 % capacity because there was no extra demand at that time. Here is the information about your product:

Variable cost per unit is $ 10

Fixed costs are $ 420,000

You production is 70,000 units (35% of 200,000 production capacity)

Per product cost is: $ 10 + ($ 420,000/70,000) = $ 16

Selling price is $ 14 (it is like a commodity).

You received an extra order for 20,000 hand sanitizers from company Cheap Bustards, but Cheap Bustards only wants to pay $ 13 per product, even below your product cost. Would you accept this order? Explain your answer briefly.