Precision Manufacturing is currently operating at 70% capacity producing 10,000 units. Cost information related to this current production is as follows:

	Per Unit
Sales price	$15.00
Direct material	6.10
Direct labor	2.80
Variable overhead	1.55
Fixed overhead	3.10

The company has been approached by a customer with a request for a special order for 1,500 units. The sales price per unit for this special order is $10. Should the company accept the special order?