Okumbe Company had the following results of operations for the past year: Sales (10,000 units at $6.80). Materials and direct labor Overhead (40% variable) Selling and administrative expenses (all fixed) Operating income $ 68,000 (20,000) (10,000) 6,000 32.000 A foreign company (whose sales will not affect Okumbe's regular sales) offers to buy 2,000 units at $5.00 per unit. Okumbe has the capacity to manufacture this special order. In addition to variable manufacturing costs, there would be shipping costs of $1,300 in total on these units. Should Okumbe take this order? Explain and show your calculations