Primus is a firm of consultants that focuses on process reengineeering and quality improvement intiatives. Northwood industries has asked Primus to conduct a study aimed at improving on-time delivery. Normal practive for Primus is to bill for consultant time as standard rates plus actual travel costs and estimated overheas. However, Northwood has offered a flat $75,000 for the job. Currently, Primus has excess capacity so it can take on the Northwood job without turning down other businesses and without hiring additional staff. If normal practices were followed, the bill would be:

Classification	Hours	Rate	Amount
Partner	90	$260	$23,400
Senior Consultant	125	$160	$20,000
Staff Consultant	160	$90	$14,400
Travel Costs			$21,000
Overhead costs at $30 per non partner hour			$8,550
Total			$87,350

Overhead (computer costs, rent, utilities, paper, copying, etc.) is determined at the start of the year by dividing estimated annual overhead costs (2,400,000) by total estimated nonpartner hours (80,000). Approximately 20% of the total amount is variable costs. All Primus employees receive a fixed wage (i.e. there is no compensation for employee overtime). Annual compensation in the previous year amounted to the following:

	Per hour
Partner	$250
Senior Consultant	$150
Staff Consultant	$80

REQUIRED:

What will be the effect on company profit related to accepting the Northwood industries job? What qualitative factors should be considered in the decision whether to accept the job or not?