Manufacturer has planned his level of operation at $50\%$ of his plant capacity of $30,000$ units. His expenses are estimated as follows, if $50\%$ of the capacity is used:

Direct material Rs $8280$

Direct wages Rs $11160$

Variable and other expenses Rs $3960$

Total fixed cost Rs $6000$

The expected selling price is Rs $2$ per unit. Recently he got query for bulk order, interested in purchasing $6000$ units at Rs $1\mathrm{.}45$ per unit.

Should the manufacturer accept the order?