Radar Company sells bikes for $$540$ each. The company currently sells $4,450$ bikes per year and could make as many as $4,810$ bikes per year. The bikes cost $$275$ each to make: $$195$ in variable costs per bike and $$80$ of fixed costs per bike. Radar receives an offer from a potential customer who wants to buy $360$ bikes for $$520$ each. Incremental fixed costs to make this order are $$80$ per bike. No other costs will change if this order is accepted.

$($a$)$ Compute the income for the special offer.

$($b$)$ Should Radar accept this offer?