Variable manufacturing costs for a certain Company Z are as follows: Direct materials $2 per unit Direct labor $20 per unit Variable manufacturing overhead $10 per unit $140,000 total Fixed manufacturing overhead A secondary manufacturer has offered to sell 10,000 units for $44 per unit to Company Z. If Company $140,000 of fixed manufacturing overhead will not be eliminated and still have to be paid. Applying differential analysis to the situation, what should Company Z do?