Truckee Company had the following results of operations for the past year:

Sales (10,000 Units @ $6.80) $68,000

Materials & Direct Labor . -20,000

Overhead (40% variable) . -10,000

Selling & Admin expense (all fixed) -6,000

Operating income $32,000

A foreign company (their sales do not have an effect on Truckee Companies regular sales) offers to buy 2,000 units @ $5.00 per unit. Truckee company has the capacity to manufacture this special order. In addition to variable manufacturing costs, there would be shipping costs of $1,300 in total on these units. Should Truckee Company take this order? Explain and be sure to show calculations.