Vogt Corporation is located in Salt Lake City, Utah. The company uses direct labor hours as the base for overhead. For this year they have the following estimates: variable manufacturing overhead $51,000; fixed manufacturing overhead $289,000; and 17,000 direct labor hours.

A customer has requested a special order for 740 units of the companys product at $68 each. The normal selling price of is $79 and the unit product cost is determined as follows:

Direct materials	$ 41.00
Direct labor	14.00
Manufacturing overhead applied	20.00
Unit product cost	$ 75.00

The company can fill this special order without any increase in fixed overhead.

Should the company accept the special order? Show all calculations.