Rooney Company manufactures a personal computer designed for use in schools and markets it under its own label. Rooney has the capacity to produce 37,000 units a year but is currently producing and selling only 16,000 units a year. The computer's normal selling price is $1,750 per unit with no volume discounts. The unit-level costs of the computer's production are $600 for direct materials, $290 for direct labor, and $190 for indirect unit-level manufacturing costs. The total product-and facility-level costs incurred by Rooney during the year are expected to be $2,300,000 and $808,000, respectively. Assume that Rooney receives a special order to produce and sell 3,060 computers at $1,250 each. Required Calculate the contribution to profit from the special order. Should Rooney occept or reject the special order