Snowshoe, a manufacturer of ski equipment, has been asked to sell 1,000 pairs of skis to a discount sporting goods shop in Maine for $100 a pair. Snowshoe would not put its name on this special order, and the dealer would therefore sell the skis below their normal retail price. The capacity for Snowshoe is 25,000 pairs of skis per year. The companys sales forecast for this year, excluding the special order, is 20,000 pairs at a selling price of $143.75 per unit. Snowshoes budgeted income statement contains the following information. Should they do the special order? (all per unit 20,000 pairs sold)

Sales revenue$143.75

Direct materials$37.50

Direct labor$31.10

Factory overhead (40% is variable)$34.45

Selling and administrative expenses$27.50