Rigby Company produces face masks with the following costs: 1.20 0.30 Direct Materials Direct labor Variable mfg. overhead Variable selling cost Total variable cost 0.55 0.20 2.25 Production capacity is 200,000 masks per year, but Rigby expects to produce 150,000 masks for the coming year. Fixed manufacturing overhead is $90,000. Fixed selling costs are $25,000 per year. Selling price is $4.50 per mask. At the beginning of the year, a customer from a geographic region outside the area normally served by the company offered to buy 25,000 masks for $3.25 each. The customer would pay all transportation costs, and there would be no additional fixed costs or variable selling costs. Should the company accept the order? Provide both qualitative and quantitative justification for your decision. Assume that no other orders are expected beyond the regular business and the special order