Rooney Company manufactures a personal computer designed for use in schools and markets it under its own label. Rooney has the capacity to produce 42,000 units a year but is currently producing and selling only 12,000 units a year. The computer's normal selling price is $1,710 per unit with no volume discounts. The unit-level costs of the computer's production are $500 for direct materials, $220 for direct labor, and $100 for indirect unit-level manufacturing costs. The total product and facility level costs incurred by Rooney during the year are expected to be $2.130,000 and $804,000, respectively. Assume that Rooney receives a special order to produce and sell 3.040 computers at $1.290 each Required Calculate the contribution to profit from the special order. Should Rooney accept or reject the special order? Contribution to pro Should Rooney actor at the special order?