1. ) Jim Bean manufactures engines for drones. The company has the capacity to produce 35,000 engines per year, and is currently producing and selling 25,000 engines per year. The following information relates to current production:

Sale price per unit	$175
Variable costs per unit:
Manufacturing	$60
Marketing and administrative	$20
Total fixed costs:
Manufacturing	$700,000
Marketing and administrative	$300,000

1. Bean has been offered a special sales order for 5,500 sails at a price of $85 per unit, and fixed costs remain unchanged. Should Bean accept the offer? You must support your answer.