One of the industrial companies produces and sells product (B). The following is the income statement prepared by the company for the current year:

250000	115000 15000 50000	Sales (25,000 units) The cost of raw materials Indirect variable manufacturing costs Fixed manufacturing costs
70000		Gross profit
	7500 12500 10000 35000	Commission sales Other variable selling costs Fixed selling costs Administrative costs
5000		Net profit

• The company received an offer from a customer to buy 9,000 units at a price of 8 riyals per unit. The company's unused production capacity is sufficient to cover the order. This order requires additional packaging operations costing 01 riyals per unit in addition to renting a packing machine at a cost of 18,000 riyals, but the company will not bear the variable selling costs of this order.

Required:

• Preparing the income statement for the current year on the basis of the contribution.

• Do you advise the company to accept the order? Support your opinion with the necessary accounts.