please tell me if the company should accept or reject the offer based on these numbers

Factor Company expects to sell 200,000 units of its product in the next period with the following results. $3,000,000 Sales (200,000 units) Costs and expenses Direct materials Direct labor Overhead Selling expenses Administrative expenses Total costs and expenses Net Income 400,000 800,000 200,000 300,000 514.000 2,214,000 $ 786,000 Factor Company has an opportunity to sell 20,000 additional units at $12 per unit. The additional sales would not affect its current expected sales. Direct materials and labor costs per unit would be the same for the additional units as they are for the regular units. However, the additional volume would create the following incremental costs: (1) total overhead would increase by 15% and (2) administrative expenses would increase by $86,000. Calculate the combined total net income if the company accepts the offer to sell additional units at the reduced price of $12 per unit Additional Normal Volume Volumo $ 3,000,000 $ 240,000 Combined Total 3,240.000 Sales Costs and expenses: Direct materials 400,000 40,000 440,000 Direct labor 880,000 80,000 Overhead 30,000 0 230,000 300,000 Selling expenses Administrative expenses Total costs and expenses Incremental income (loss) from new business 800,000 200,000 300,000 514,000 2,214,000 786,000 $ 86,000 236,000 600,000 2,450,000 $ 4,000 790,000 Should the company accept or reject the offer? The company should reject the offer O The company should accept the offer