Sports Co. has the capacity to produce 20,000 pairs of hiking boots each month. The current operating budget calls for the monthly sales production of only 16,000 pairs of boots at $150 per pair. Cost per unit at the 16,000 level of production is:

Direct materials	40.00
Direct labor	25.00
Variable manufacturing overhead	20.00
Fixed manufacturing overhead	17.50
Variable marketing expense	5.00
Fixed marketing expense	12.50
Cost per unit	$120.00

An international customer approached Sports Co. with an offer to buy 2,000 pairs of boots at a price of $95.00 per pair. Should Sports Co. accept the special order?