The Master Enterprise Company has an annual production capacity of 2,500 units. Forecasted operations for the year are: Sales revenue (2,000 units at $150 each) $300,000 Manufacturing costs: Variable $60 per unit Fixed $80,000 Selling and administrative costs: Variable (commission on sales) $28 per unit Fixed $40,000 Assume this special order is subject to half the usual sales commission per unit, and there will be no effect on the company's regular sales. Should the company accept a special order of 500 units at a selling price of $135 each? Show all your computations