please help solve

1. Utrecht Co. manufactures decorative wooden shoes sold to tourists. While operating at 70% of capacity, the company showed the following results: Sales (100,000 pairs of shoes) Cost of Goods Sold (20% fixed) Operating Expenses (60% fixed) Net Income $3,000,000 $1,500,000 $500,000 $1,000,000 A company contacts Utrecht and offers to purchase 20,000 pairs of shoes at $15 each. The order won't affect Utrecht's regular sales or increase fixed costs, but Utrecht would have to pay $5,000 to ship the shoes. Should it accept the order? Show your work