Suppose the Hockey Hall of Fame in Toronto has approached Rec-Cardz with a special order. The Hall of Fame wants to purchase 58,000 hockey card packs for a special promotional campaign and offers $0.39 per pack, a total of $22,620. Rec-Cardz's total production cost is $0.57 per pack, as follows:

Cost information Rec-Cardz should the special sales order under these circumstances because the operating income is expected to