The cost to produce one unit of the product is:

Material $ 12.00

Labor $ 9.00

Variable cost $ 6.00

Fixed expenses$ 18.00

Total fixed expenses: $ 1,440,000

The company's normal capacity is 100,000 units.The figures given above are for 80,000 units.

The company has received a special offer for 20,000 units for a price of $ 36 per unit from a foreign customer.

Advice the manufacturer on whether the order should be accepted.