1. Special order: Toy Story Corporation manufactures collectible toy cars in a plant that has a capacity to produce 3,000 cars per month. Current production is at 80% of capacity. The normal selling price is $90 per car, and unit and facility level costs are as follows:

Unit Level Manufacturing Costs $ 28,560

Facility Manufacturing Costs $ 96,000

Facility Marketing Costs $ 78,000

Total Costs $ 202,560

1. Toy Story has just received a special order from a Japanese Company for 500 cars at $35 each. Since Toy Story has never competed in Japan, they decide to hire a consultant for $5500 to obtain advice on conducting business in Japan. Should Toy Story accept the special order?