The cost to produce one unit of the product is:

Material SAR $13\mathrm{.}00$

Labor $8\mathrm{.}00$

Variable cost $7\mathrm{.}00$

Fixed expenses $18\mathrm{.}00$

Total fixed expenses: $ $500,000$

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

Required: Advice the manufacturer on whether the order should be accepted.