Question 3 3 pts Abacus Highchairs, a manufacturer of toddler high chairs with an attached abacus (so they can start their accounting learning early) produces 300,000 chairs per year for $260 each. Currently, the company sells all the chairs it produces. Einstein Babies Inc. approaches Abacus and requests to by 8,000 chairs at $210 each. The normal variable cost for Abacus is $185 per chair, including $70 of direct labor. Abacus can produce the special order by including an overtime shift. This means that direct labor costs would increase as overtime would be required. Overtime is 150% of the normal rate. The annual fixed costs will be unaffected by the special order. Should Abacus accept this special order