Waterways Mass produces a special connector unit that it normally sells for $3.90 it sells approximately 32,700 of these units each year the unit variable costs are $2.50 a company in Canada that has been unable to produce enough of a similar connector to meet customer demand would like to buy 14,500 of these units at $2.80 per unit the production of these units is near full capacity at waterways so to accept the offer from the Canadian company would require temporarily adding another shift to its production line to do this would increase unit variable manufacturing costs by $0.30 however unit variable selling costs would be reduced by 20 cents and irrigation company has asked for a special order of 2,100 of the connectors to meet this special order waterways would not need an additional shift and variable selling costs would not be reduced the irrigation company is willing to pay $3.40 per unit.

What are the consequences of Waterways agreeing to provide the 14,500 units to the Canadian company would this be a wise special order to accept ?