XYZ Company manufacturers a product with a unit variable cost of $50 and unit sales price of $88. Fixed manufacturing costs were $240,000 when 10,000 units were produced and sold. The company received a call from a potential customer wishing to purchase 3,000 units at a $70 sales price. Assuming the company has sufficient capacity, the company should

A. Reject. We do not negotiate selling price

B. Reject. The company would lose $4 per unit

C. Accept. Net income would increase $210, 000

D. Accept. Net income would increase $60,000