Robert Company makes bottles. The followings are the extracted information:

Direct materials used	40,000		Maximum capacity	25,000
Direct labor	80,000		Units produced and sold	20,000
Variable manufacturing overhead	60,000		Finished Goods Inventory	$0
Fixed manufacturing overhead	5,000		WIP Inventory	$0
Variable selling and admin expenses	16,000		(Both Beginning and Ending)
Fixed selling and admin expenses	8,000
Unit selling price	$30

The Company gets a special order of 8,000 units. If the Company accepts the order, it has to incur an additional package cost $0.3 per unit.

a) Calculate the profit /(loss) impact if the Company accepts the special order, (assume no other fixed costs are affected.) if the special order unit price is $20.

b) Advise if the Company should accept the special order quantitatively.