Linda could not stop thinking about a phone

call she had received earlier. A potential

customer had the nerve to call and ask if her

company could give him a special deal on its

main product, a bicycle helmet. Since Linda

knew the product cost of the helmet is $$14,$

she quickly said no to his offer of $$12\mathrm{.}50$ per

unit. After thinking about it all day, though,

she is now wondering if she did the right

thing. The helmet production line has enough

capacity available to produce the $70$ helmets

the customer requested. The detailed per

unit product costs include DM of $$3,$ DL of

$$5,$ variable MOH of $$3,$ and fixed MOH of

$$3.$

According to this information, should

Qave accepted the special order?