My company sells a single product and reports the following results from sales of 100,000 units:

Sales ($45/unit) $4,500,000

Less costs and expenses:

Direct materials ($16/unit) $1,600,000

Direct labor ($9/unit) 900,000

Variable overhead ($3/unit) 300,000

Fixed overhead (8.10/unit) 810,000

Variable administrative (4.50/unit) 450,000

Fixed administrative (4/unit) 400,000

Total costs and expenses $(4,460,000)

Operating income $40,000

A foreign company wants to purchase 15,000 units. However, they are willing to pay only $36/unit for this one time order. They also agree to pay all freight costs. To fill the order, Ryder will incur normal production costs. Total fixed overhead will have to be increased by $60,000 to pay for equipment rentals and insurance. No additional administrative costs (variable or fixed) will be incurred in association with this special order.

Required: determine whether or not my com should accept the order it does not affect regular sales. (Hint: prepare a contribution margin income statement for the special order)