The Rainier inier Company provides landscaping services to corporations and businesses. All its landscaping work requires Rainier to use landscaping equipment. Its land- scaping equipment has the capacity to do 10,000 hours of landscaping work. It is currently utilizing 9,000 hours of equipment time. Rainier charges $80 per hour for 1-1 landscaping work. Cost information for th e current activity level is as follows: $720,000 450,000 Revenues ($80 x 9,000 hours) Variable landscaping costs (including materials and laborl. which vary with the number of hours worked (S50 per hour X 9,000 hours) Fixed landscaping costs Variable marketing costs (5% of revenues) Fixed marketing costs Total costs Operating income 108,000 36,000 72,000 666,000 $ 54,000 Rainier has just received a one-time only special order for landscaping work from Lasell Corporation at $60 per hour that would require 1,000 hours of equipment time. Should Rainier accept the offer even though revenue per hour is less than Rainier's landscaping cost of $62 per hour [($450,000 + $108,000) 9,000 hours)) No marketing costs will be necessary for the one-time only special order