rcourt Manufacturing $($HM$)$ has the capacity to produce $10,000$ fax machines per year. HM currently produces and sells $7,000$ units per year. The fax machines normally sell for $$100$ each. Modem Products has offered to buy $2,000$ fax machines from HM for $$60$ each. Unit$-$level costs associated with manufacturing the fax machines are $$15$ each for direct labor and $$40$ each for direct materials. Product$-$level and facility$-$sustaining costs are $$50,000$ and $$65,000,$ respectively. Should HM accept the special order?