The Jehan Division of a company manufactures and sells Product A. The current selling price is $73 per unit. Per-unit costs are as follows: Direct materials $ 5.00 Direct labor 6.00 Manufacturing overhead: Variable 7.00 Fixed 8.00 Selling costs: Commissions 1.00 Shipping 1.50 Fixed 1.00 $ 29.50

Now assume that BLUE is operating AT CAPACITY and that accepting this order will displace other regularly scheduled work. Should BLUE accept or reject this order AND how much better or worse off would the company be?