The Southern Bell Company manufactures 2,000 telephones per year. The full manufacturing costs per telephone are as follows:

Direct materials	$ 2
Direct labor	8
Variable manufacturing overhead	6
Average fixed manufacturing overhead	6
Total	$ 22

The Canadian Component Company has offered to sell Southern Bell Company 2,000 telephones for $15 per unit. If Southern Bell Company accepts the offer, $10,000 of fixed overhead will be eliminated.

Should Southern Bell accept the offer?