Martin Company incurred the following costs for 70,000 units:

Variable costs $420,000

Fixed costs 392,000

Martin has received a special order from a foreign company for 3,000 units at $8.4 per unit. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $6,300 for shipping.

Required:

1. Should Martin Company accept this special order? Show your analysis (5 points)