Sharjah Corporation manufactures Auto Mobile Cars. Three months ago, the Company got a special-order from Ajman, Inc. Ajman desires to market Auto Mobile similar to Sharjah's design and has offered to purchase 6,000 units. The following data are available:

• Cost data for Sharjah's design: direct materials, $45; direct labor, $30 (2 hours at $15 per hour); and manufacturing overhead, $70 (2 hours at $35 per hour).
• The normal selling price of the car is $180; however, Ajman has offered Sharjah only $115 because of the large quantity it is willing to purchase.
• Ajman requires a change to be made of the design that will allow a $4 reduction in direct-material cost.
• Sharjah's production manager notes that the company will incur $8,700 in additional set-up costs and will have to purchase a $3,300 special device to manufacture these units. The device will be discarded once the special order is completed.
• Total manufacturing overhead costs are applied to production at the rate of $35 per labor hour. This figure is based, in part, on budgeted yearly fixed overhead of $1,284,000 and planned production activity of 48,000 labor hours.

Sharjah will allocate $10,000 of existing fixed administrative costs to the order.If Sharjah currently has no excess capacity, should the order be rejected from the financial standpoint view? Briefly explain