Vincent Company supplies schools with floor mattresses to use in physical education classes. Vincent has received a special order from a large school district to buy 500 mats at $40 each. Acceptance of the special order will not affect fixed costs but will result in $800 of shipping costs.

For the first 6 months of 2020, the company reported the following operating results while operating at 80% capacity:

Sales (25,000 units)	$1,250,000
Cost of goods sold	980,000
Gross profit	270,000
Operating expenses	170,000
Net income	$ 100,000

Cost of goods sold was 80% variable and 20% fixed; operating expenses were 70% variable and 30% fixed.

Should Vincent Company accept the special order? Justify your answer.